CHAPTER 79-F TAXATION OF FARM STRUCTURES AND LAND UNDER FARM STRUCTURES
Section 79-F:3
79-F:3 Definitions. –
I. "Appurtenances" means the land necessary to support or service the qualifying structure.
II. "Assessing official" means the assessing authority of any town, city, or place.
III. "Board of tax and land appeals" means the board of tax and land appeals established pursuant to the provisions of RSA 71-B:1.
IV. "Commissioner" means the commissioner of the department of revenue administration.
V. "Land under and curtilage of the qualifying farm structure" means only the land immediately under the footprint of the qualifying farm structure and its appurtenances.
VI. "Open space land" means any or all farm land, forest land, or unproductive land assessed under RSA 79-A and as defined as follows.
(a) "Farm land" means any cleared land devoted to or capable of agricultural or horticultural use.
(b) "Forest land" means any land growing trees.
(c) "Unproductive land" means land, including wetlands, which by its nature is incapable of producing agricultural or forest products due to poor soil or site characteristics, or the location of which renders it inaccessible or impractical to harvest agricultural or forest products.
VII. "Owner" means the person who is the owner of record of any land assessed under RSA 79-A.
VIII. "Person" means any individual, firm, corporation, partnership, or other form of organization or group of individuals.
IX. "Qualifying farm structures" mean structures contiguous to a minimum of 10 acres of open space land that are used by the owner of the land to exclusively:
(a) House livestock;
(b) Store feed grown or used on the farm;
(c) Store livestock bedding;
(d) Store crops or fertilizer for crops grown on the farm;
(e) Store farm equipment which is actively used to maintain the farm; or
(f) Boil sap from maple trees and store fuel-wood used to boil sap from maple trees.
X. "Use change tax" means a tax that shall be levied when the land use changes from under farm buildings use to a non-qualifying use or when the use of a qualifying farm structure changes to a non-qualifying use.
Source. 2008, 390:1. 2009, 119:1-3, eff. Aug. 21, 2009.