New Hampshire § 227-H-12 - Section 227-H:12 State Taxes; Application.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 227-H-12 — Section 227-H:12 State Taxes; Application., with citation guidance and answers to common questions.
§ 227-H-12. Section 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.
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 227-H-12
What does New Hampshire Revised Statutes Annotated § 227-H-12 cover?
Section 227-H-12 ("Section 227-H:12 State Taxes; Application.") is part of the New Hampshire Revised Statutes Annotated, the codified statutory law of New Hampshire. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Hampshire § 227-H-12?
A common citation format is "New Hampshire Revised Statutes Annotated § 227-H-12" (New Hampshire). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Hampshire law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Hampshire official source linked on this page or consult a licensed New Hampshire attorney.
How does New Hampshire § 227-H-12 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Hampshire can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Hampshire.