TITLE V
TAXATION

CHAPTER 79-B
CONSERVATION RESTRICTION

Section 79-B:8

    79-B:8 Valuation for Computing Equalized Value. – In computing the equalized value of a city or town, the department of revenue administration shall use the restricted land value for any land which is so appraised under this chapter.

Source. 1990, 13:1, eff. May 12, 1990.