CHAPTER 227-H PUBLIC FOREST LANDS: MANAGEMENT, ACQUISITION, AND LOST TAXES
Abatement of Taxes to Towns Containing Public Forest Lands; State Lands
Section 227-H:12
227-H:12 State Taxes; Application. –
The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to the form upon which towns shall apply to the commissioner of revenue administration for an abatement of the town's portion of its state tax. Any town in which national forestlands and land held by the state for operation and development as state forestland are situated, whether acquired by gift, purchase, or in any other manner, may apply, by its selectmen, to the commissioner of revenue administration, on forms provided by the commissioner of revenue administration, annually, before September 1, for an abatement of its portion of the state tax, to an amount not exceeding 1/2 the taxes for all purposes which such town might have received from taxes on such lands in such year had such lands been taxable. No abatement shall be made for lands held by the state for recreational purposes. In the event that the amount appropriated in any biennium shall be insufficient for the purposes under this section, then the towns entitled to benefits under this section shall be reimbursed proportionately, unless otherwise subsequently ordered by the legislature.