TITLE V
TAXATION

CHAPTER 79-A
CURRENT USE TAXATION

Section 79-A:3

    79-A:3 Current Use Advisory Board; Members, Appointments, Term, Chairman. –
I. There is hereby established a current use board which shall be administratively attached to the department of revenue administration, as provided in RSA 21-J:1-a.
II. The board shall consist of 14 members to be appointed as follows:
(a) Three members who are assessing officials shall be appointed by the governor with the advice and consent of the council, one of whom shall be an assessing official in a town with a population of less than 5,000; one of whom shall be an assessing official in a town with a population of more than 5,000; and one of whom shall be an assessing official in a city. Each member shall hold office for a term of his or her position as assessing official or for 2 years, whichever is shorter, and until a successor shall have been appointed and qualified, and any vacancy shall be filled for the unexpired term, by the governor with the advice and consent of the council. No other members of the board shall be or have been certified under RSA 21-J:14-f, except for the commissioner of the department of revenue administration or the commissioner's designee.
(b) One member of the senate appointed by the president of the senate. The term of said member shall be coterminous with his term as senator to which he was elected at the time of his appointment. A vacancy shall be filled for the unexpired term by the president of the senate.
(c) One member of the house of representatives, appointed by the speaker of the house. The term of said member shall be coterminous with his term as representative to which he was elected at the time of his appointment. A vacancy shall be filled for the unexpired term by the speaker of the house.
(d) The commissioner of agriculture, markets, and food, or his designate.
(e) The commissioner of the department of natural and cultural resources, or his designate.
(f) The dean of the college of life sciences and agriculture of the university of New Hampshire, or his designate.
(g) The commissioner of revenue administration, or his designee.
(h) The executive director of the New Hampshire association of conservation commissions, or designee.
(i) The executive director of the department of fish and game, or his designate.
(j) Three members of the public appointed by the governor with the advice and consent of the council, at least 2 of whom shall represent the interests of current use landowners. Of these 2, one shall own forest land under current use assessment, and one shall own farm land under current use assessment.
III. Members of the current use advisory board who are not state employees or legislators shall be paid $25 a day, each, for such time as they are actually engaged in the work of the board, all members shall be paid their actual expenses incurred as a result of such work, and nonlegislative members shall be paid mileage at the same rate as state employees but the legislative members shall be paid mileage at the legislative mileage rates.
IV. The board shall annually elect one of its members as chairman.

Source. 1973, 372:1. 1974, 7:2, 3. 1987, 322:4, 5. 1991, 281:4-6. 1995, 130:5. 2011, 33:1, 2, eff. July 8, 2011. 2017, 156:14, I, eff. July 1, 2017.