N.H. Admin. Code § Jus 401.17
Current through Register No. 45, November 7, 2024
"Donated conservation easement" means a restriction, easement, covenant, or condition in any deed conveyed as a charitable gift in whole or in part to a charitable organization or a governmental entity, which restricts or limits activities on or uses of a land or water area in order to retain or maintain such land or water area predominantly in its natural, scenic, or open condition, or in agricultural, farming, open space, or forest use, or in any other use or condition consistent with the protection of environmental quality. The term does not include a restriction on land use imposed by a governmental entity upon a landowner if the transfer lacks any charitable intent and makes no reference to RSA 36-A:4.
N.H. Admin. Code § Jus 401.17