Title V, Taxation

I. "Appurtenances" means the land necessary to support or service the qualifying structure. II. "Assessing official" means the assessing authority of any town, city, or place. III. "Board of tax and land appeals" means the board of tax and land appeals established pursuant to the…

I. The selectmen or assessing officials in any municipality adopting the provisions of this chapter shall appraise: (a) Qualifying farm structures for no more than their replacement costs less depreciation; and (b) The land under the qualifying farm structures at no more than 10 …

Land and qualifying farm structures which have been appraised pursuant to this chapter shall be subject to a use change tax, payable to the tax collector of the municipality, if the use thereof changes to such an extent that the structure no longer meets the definition of a quali…

I. If the assessing officials deny in whole or in part any application for classification as land under qualifying farm structures, or grant a different classification than that applied for, the applicant, having complied with the requirements of RSA 79-F:4, II may, on or before …

If the assessing officials deny in whole or in part any application for classification as land under qualifying farm structures, or grant a different classification from that applied for, the applicant, having complied with the requirements of RSA 79-F:4, II may, within 6 months …

I. Any person aggrieved by the assessment of the use change tax may, within 2 months of the notice of tax date and not afterwards, apply in writing to the selectmen or assessors for an abatement of the use change tax. II. Upon receipt of an application under paragraph I, the sele…

The real estate of every person shall be held liable for the taxes levied pursuant to RSA 79-F:5.