TITLE V
TAXATION

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

Section 79-F:12

    79-F:12 Location of Contiguous Land in More Than One Taxing District. – Where contiguous land which could be classified as land under qualifying farm structures is located in more than one town, compliance with any minimum area requirement pursuant to RSA 79-F:4 shall be determined on the basis of the total area of such land, and not the area which is located in any particular town.

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