[Paragraph II(a) effective until January 1, 2023; see also paragraph II(a) set out below.]
[Paragraph II(a) effective January 1, 2023; see also paragraph II(a) set out above.]
Source. 1973, 372:1. 1974, 7:2, 3. 1987, 322:4, 5. 1991, 281:4-6. 1995, 130:5. 2011, 33:1, 2, eff. July 8, 2011. 2017, 156:14, I, eff. July 1, 2017. . 2022, 267:6, eff. Jan. 1, 2023.
Structure New Hampshire Revised Statutes
New Hampshire Revised Statutes
Title 79-A - Current Use Taxation
Section 79-A:1 - Declaration of Public Interest.
Section 79-A:3 - Current Use Advisory Board; Members, Appointments, Term, Chairman.
Section 79-A:4 - Powers and Duties of Board; Rulemaking.
Section 79-A:5 - Assessment of Open Space Land.
Section 79-A:6 - Valuation for Bonding Limit Purposes.
Section 79-A:6-a - Valuation for Computing Equalized Value.
Section 79-A:7 - Land Use Change Tax.
Section 79-A:9 - Appeal to Board of Tax and Land Appeals.
Section 79-A:10 - Abatement of Land Use Change Tax.
Section 79-A:11 - Appeal to Superior Court.
Section 79-A:12 - Reclassification by Board of Tax and Land Appeals.
Section 79-A:13 - Procedure for Complying With Orders of Board of Tax and Land Appeals.
Section 79-A:14 - Neglect of Duty.
Section 79-A:22 - Lien for Unpaid Taxes.
Section 79-A:23 - Enforcement.
Section 79-A:25 - Disposition of Revenues.
Section 79-A:25-a - Land Use Change Tax Fund.
Section 79-A:25-b - Procedure for Adoption.
Section 79-A:26 - Location of Contiguous Land in More Than One Taxing District.