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1 Current Use Taxation; Definition of Open Space Land; Land Used to Harbor Non-native, Non-domesticated Animal Species Excluded. Amend RSA 79-A:2, IX to read as follows:
IX. "Open space land" means any or all farm land, forest land, or unproductive land as defined by this section. However, "open space land" shall not include any property held by a city, town or district in another city or town for the purpose of a water supply or flood control, for which a payment in place of taxes is made in accordance with RSA 72:11.
2 Effective Date. This act shall take effect April 1, 2022.
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1 Current Use Taxation; Definition of Open Space Land; Land Used to Harbor Non-native, Non-domesticated Animal Species Excluded. Amend RSA 79-A:2, IX to read as follows:
IX. "Open space land" means any or all farm land, forest land, or unproductive land as defined by this section. However, "open space land" shall not include any property held by a city, town or district in another city or town for the purpose of a water supply or flood control, for which a payment in place of taxes is made in accordance with RSA 72:11. Nor shall "open space land" include any farm land or forest land used to harbor non-native, non-domesticated animal species.
2 Effective Date. This act shall take effect April 1, 2022.