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RSA 79-A:12 · Reclassification by Board of Tax and Land Appeals

Title
V: TAXATION
Chapter
79-A · CURRENT USE TAXATION
Status
current
Official source linked
Yes
Official source Copy section link

79-A:12 Reclassification by Board of Tax and Land Appeals. – The board of tax and land appeals may order a reclassification or a denial of a classification of any parcel of land classified under the provisions of this chapter:

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I.

When a specific written complaint is filed with it by a land owner, within 90 days of being listed as provided by RSA 79-A:5, IV, that a particular parcel of land not owned by him has been fraudulently, improperly or illegally so classified, the complainant shall pay a fee of $10 to the board of tax and land appeals for each specific particular parcel of land complained of. The board of tax and land appeals shall send notice by certified mail to the owner against whose land the complaint is made; or

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II.

When it comes to the attention of the board of tax and land appeals from any source, except as provided in paragraph I, that a particular parcel of land has been fraudulently, improperly or illegally so classified; or

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III.

When in the judgment of the board of tax and land appeals any or all of the land so classified in a town or city should be reclassified or denied classification; or

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IV.

When a complaint is filed with the board of tax and land appeals alleging that all of the land previously so classified in a town or city should be reclassified or denied classification for any reason. The complaint must be signed by at least 50 property taxpayers or 1/3 of the property taxpayers in the city or town, whichever is less. Source. 1973, 372:1. 1974, 7:12, eff. Mar. 28, 1974.

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Source note

Source. 1973, 372:1. 1974, 7:12, eff. Mar. 28, 1974.

Source history

  • 1973, 372:1
  • 1974, 7:12, eff. Mar. 28, 1974

Related materials

Bill relationships

  • 2026 HB1417 reference · effective 2027-01-01

    d first to the improvement tax, then to the land tax, unless a local vote specifies a different sequence consistent with department rules. II. Land enrolled in current use under RSA 79-A shall continue to be assessed and taxed as provided in RSA 79-A. A LVT shall apply only to value not governed by RSA 79-A. III. Public utility property, tax-increment finance districts, and any special assessment dis

  • 2026 HB1417-FN reference · effective 2027-01-01

    d first to the improvement tax, then to the land tax, unless a local vote specifies a different sequence consistent with department rules. II. Land enrolled in current use under RSA 79-A shall continue to be assessed and taxed as provided in RSA 79-A. A LVT shall apply only to value not governed by RSA 79-A. III. Public utility property, tax-increment finance districts, and any special assessment dis

  • 2026 HB1691 amend · effective 2027-01-01

    urrent use. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Subdivision; Restriction of Current Use Taxation Eligibility. Amend RSA 79-A by inserting after section 26 the following new subdivision: Restriction of Current Use Taxation Eligibility 79-A:27 Restriction of Current Use Taxation Eligibility. I. Eligibility for current use assessment sh

  • 2026 HB1786 reference · effective 2027-01-01

    ipalities designated as housing champions shall be eligible for: (a) Housing production and infrastructure grants under RSA 12-O:73. (b) Property tax assessment holidays under RSA 79-A. (c) Expedited state approvals and priority for projects requiring state approvals. (d) Additional funding if they collaborate with other neighboring housing champion designated communities on housing and/or infrast

  • 2026 HB1786-FN reference · effective 2027-01-01

    ipalities designated as housing champions shall be eligible for: (a) Housing production and infrastructure grants under RSA 12-O:73. (b) Property tax assessment holidays under RSA 79-A. (c) Expedited state approvals and priority for projects requiring state approvals. (d) Additional funding if they collaborate with other neighboring housing champion designated communities on housing and/or infrast

  • 2026 SB485 reference · effective 2027-01-01

    unauthorized, illegal, or counterfeit HDCs in the manner provided in RSA 617 or by immediately seizing the HDC products. 179-A:10 Unlawful Possession. I. Except as provided in RSA 179-A:12, any person under the age of 21 years who has in his or her possession any HCD product, or who is intoxicated by consumption of an HDC product, shall be guilty of a violation and shall be fined a minimum of $300. Any se

  • 2026 SB485-FN reference · effective 2027-01-01

    unauthorized, illegal, or counterfeit HDCs in the manner provided in RSA 617 or by immediately seizing the HDC products. 179-A:10 Unlawful Possession. I. Except as provided in RSA 179-A:12, any person under the age of 21 years who has in his or her possession any HCD product, or who is intoxicated by consumption of an HDC product, shall be guilty of a violation and shall be fined a minimum of $300. Any se