TITLE V
TAXATION

CHAPTER 79-F
TAXATION OF FARM STRUCTURES AND LAND UNDER FARM STRUCTURES

Section 79-F:1

    79-F:1 Declaration of Public Interest. – The general court hereby finds it to be in the public interest to encourage the preservation of productive farms and associated structures. These structures are important in sustaining the economic viability of the state's farms, ensuring a reliable and safe local food supply, and providing an attractive environment for recreation, tourism, and wildlife. Farming in New Hampshire has a long and proud history which shaped our state's landscape. It is further declared to be in the public interest to prevent the loss of farms and their associated structures due to property taxation at values incompatible with their usage.

Source. 2008, 390:1, eff. July 17, 2008.