HB107 (2009) Detail

Making technical corrections to the law on taxation of farm structures and land under farm structures.


CHAPTER 119

HB 107 – FINAL VERSION

2009 SESSION

09-0454

09/10

HOUSE BILL 107

AN ACT making technical corrections to the law on taxation of farm structures and land under farm structures.

SPONSORS: Rep. Stohl, Coos 1; Rep. Patten, Carr 4; Rep. Theberge, Coos 4

COMMITTEE: Local and Regulated Revenues

ANALYSIS

This bill makes technical corrections to the law on taxation of farm structures and land under farm structures.

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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

09-0454

09/10

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Nine

AN ACT making technical corrections to the law on taxation of farm structures and land under farm structures.

Be it Enacted by the Senate and House of Representatives in General Court convened:

119:1 Definition; Open Space Land. Amend the introductory paragraph of RSA 79-F:3, VI to read as follows:

VI. “Open space land” means any or all farm land, forest land, or unproductive land assessed under RSA 79-A and as defined as follows.

119:2 Definition; Owner. Amend RSA 79-F:3, VII to read as follows:

VII. “Owner” means the person who is the owner of record of any land assessed under RSA¬†79-A.

119:3 Definition; Qualifying Farm Structures. Amend the introductory paragraph of RSA 79-F:3, IX to read as follows:

IX. “Qualifying farm structures” mean structures contiguous to a minimum of 10 acres of open space land that are used by the owner of the land to exclusively [to]:

119:4 Notice of Contingent Liens. Amend RSA 79-F:4, VI to read as follows:

VI. The assessing officials shall file with the register of deeds in the appropriate county, on or before August 1 in each year, a notice of contingent liens describing all structures and parcels of land classified under the provisions of this chapter. If a parcel of land is classified as land under qualifying farm structures after such date, the assessing officials shall file notice of contingent lien with the register of deeds in the appropriate county within 14 days of said classification. The notice filed pursuant to this paragraph shall be on a form [approved by the board and] provided by the commissioner, shall contain the name of each owner, the date of classification, and a short description of each parcel of real estate together with such other information as the board may prescribe; provided, however, the assessing officials shall not file each year parcels of land classified under this chapter which have been previously filed, unless there has been some change in the acreage involved.

119:5 Effective Date. This act shall take effect 60 days after its passage.

Approved: June 22, 2009

Effective Date: August 21, 2009