58 chapters · 797 sections in this title.
RSA 79-B:1 Declaration of Intent
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It is the declared intent of this chapter to provide for a fair, consistent and equitable method of municipal assessment of conservation restriction land which provides a demonstrated public benefit, based upon the conservation uses to which the land is perpetually limited. In ad…
RSA 79-B:10 Enforcement
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All penalties and taxes levied pursuant to RSA 79-B:6 which are not paid when due shall be collected in the same manner as provided in RSA 80. This collection, however, shall not disqualify the remaining portion of such restricted land from future assessment under this chapter.
RSA 79-B:11 False Statement
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Any person who shall make, or cause to be made, any false or fraudulent application, return or statement with the intent to defraud the towns or cities of any real property taxes which would be levied but for the provisions of this chapter shall be guilty of a violation.
RSA 79-B:2 Definitions
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In this chapter: I. "Assessing official" means the assessing authority of any town, city or unincorporated place. II. "Board" means the current use board established by RSA 79-A:3. III. "Commissioner" means the commissioner of the department of revenue administration. IV. "Conser…