RSA 79-B:4 Procedure for Application.

Title: V - TAXATION Chapter: 79-B - CONSERVATION RESTRICTION

I. The provisions of this chapter shall not apply to the assessment of restricted land for any tax year unless the owner shall have applied to the assessing officials to have his lands so classified on or before April 15 of said year on a form provided by the commissioner. There shall be no minimum acreage requirement for classification of restricted land.
II. The assessing officials shall notify the applicant on a form provided by the commissioner no later than July 1 of their decision to classify or refusal to classify the applicant's land by delivery of such notification to the applicant in person or by mailing such notification to his last and usual place of abode.
III. The owner of restricted land shall not be required to reapply for such classification for each suc

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