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RSA 79:2 · Release From Taxes

Title
V: TAXATION
Chapter
79 · FOREST CONSERVATION AND TAXATION
Status
current
Official source linked
Yes
Official source Copy section link

79:2 Release From Taxes. – All growing wood and timber except fruit trees, sugar orchards, nursery stock, Christmas trees, and trees maintained only for shade or ornamental purposes or for genetically-engineered short rotation tree fiber, shall be released from the general property tax, but the land on which such growing wood and timber stands shall be assessed. Fruit trees, nursery stock, Christmas trees, trees maintained only for shade or ornamental purposes or for genetically-engineered short rotation tree fiber, and trees harvested from sugar orchards for the purpose of enhancing maple sap production, shall not be subject to the yield tax under RSA 79:3. Source. 1949, 295:2, par. 2. 1951, 12:1. RSA 79:2. 1955, 287:1, par. 2. 1985, 275:19. 1997, 250:3. 2002, 154:3, eff. July 14, 2002.

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Source note

Source. 1949, 295:2, par. 2. 1951, 12:1. RSA 79:2. 1955, 287:1, par. 2. 1985, 275:19. 1997, 250:3. 2002, 154:3, eff. July 14, 2002.

Source history

  • 1949, 295:2, par. 2
  • 1951, 12:1. RSA 79:2
  • 1955, 287:1, par. 2
  • 1985, 275:19
  • 1997, 250:3
  • 2002, 154:3, eff. July 14, 2002

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