New Hampshire Revised Statutes 75:1 – How Appraised
Current as of: 2023 | Check for updates
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Terms Used In New Hampshire Revised Statutes 75:1
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- farm: means any land, buildings, or structures on or in which agriculture and farming operations or activities are carried out or conducted and shall include the residence or residences of owners, occupants, or employees located on such land. See New Hampshire Revised Statutes 21:34-a
The selectmen shall appraise open space land pursuant to N.H. Rev. Stat. § 79-A:5, open space land with conservation restrictions pursuant to N.H. Rev. Stat. § 79-B:3, land with discretionary easements pursuant to N.H. Rev. Stat. § 79-C:7, residences on commercial or industrial zoned land pursuant to N.H. Rev. Stat. § 75:11, earth and excavations pursuant to RSA 72-B, land classified as land under qualifying farm structures pursuant to RSA 79-F, buildings and land appraised under N.H. Rev. Stat. Chapter 79-G as qualifying historic buildings, qualifying chartered public school property appraised under RSA 79-H, residential rental property subject to a housing covenant under the low-income housing tax credit program pursuant to N.H. Rev. Stat. § 75:1-a, renewable generation facility property subject to a voluntary payment in lieu of taxes agreement under N.H. Rev. Stat. § 72:74 as determined under said agreement, combined heat and power agricultural facility property subject to a voluntary payment in lieu of taxes agreement under N.H. Rev. Stat. § 72:74-a as determined under said agreement, telecommunications poles and conduits pursuant to N.H. Rev. Stat. § 72:8-c, electric, gas, and water utility company distribution assets pursuant to N.H. Rev. Stat. § 72:8-d, and all other taxable property at its market value.Market valuemeans the property’s full and true value as the same would be appraised in payment of a just debt due from a solvent debtor. The selectmen shall receive and consider all evidence that may be submitted to them relative to the value of property, the value of which cannot be determined by personal examination.