N.H. Admin. Code § Rev 1803.03

Current through Register No. 1, January 2, 2025

Section Rev 1803.03 - Reserved Rights

The portion of conservation restriction easement land in which the landowner has reserved rights in the deed granting such easement, which allow for future inconsistent use improvements, in specified or unspecified geographic areas, including ingress and egress thereto, shall be taxable in accordance with RSA 75:1 when an inconsistent use occurs.

N.H. Admin. Code § Rev 1803.03

Amended by Volume XXXIV Number 16, Filed April 17, 2014, Proposed by #10560, Effective 3/28/2014, Expires3/28/2024.

Amended by Number 10, Filed March 7, 2024, Proposed by #13867, Effective 2/8/2024, Expires 2/8/2034.