HB 1627 – AS INTRODUCED
2006 SESSION
09/01
HOUSE BILL 1627
AN ACT relative to the assessment of open space land.
SPONSORS: Rep. Patten, Carr 4; Rep. Chandler, Carr 1
COMMITTEE: Municipal and County Government
This bill eliminates a requirement that valuations of open space land be equalized for the purposes of assessing current use taxes.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
06-2133
09/01
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Six
AN ACT relative to the assessment of open space land.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Assessment of Open Space Land. Amend RSA 79-A:5, I to read as follows:
I. The selectmen or assessing officials shall appraise open space land, as classified under the provisions of this chapter, excluding any building, appurtenance or other improvement on the land, at valuations based upon the current use values established by the board. [The valuations shall be equalized for the purpose of assessing taxes.] The selectmen or assessing officials shall use the soil potential index when available, to determine the value of farm land within the ranges established by the board. It shall be the duty of the owner to provide the soil potential index to the selectmen or assessing officials.
2 Effective Date. This act shall take effect July 1, 2006.