New Hampshire § 79-B-3 - Section 79-B:3 Assessment of Open Space Land Subject to Conservation Restriction.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 79-B-3 — Section 79-B:3 Assessment of Open Space Land Subject to Conservation Restriction., with citation guidance and answers to common questions.
§ 79-B-3. Section 79-B:3 Assessment of Open Space Land Subject to Conservation Restriction.
I. Except as provided in this chapter, the selectmen or assessing officials shall assess restricted land for general property tax purposes at values based upon permanent restrictions, and in no case greater than those determined to be the fair market value for open space land determined by the board. Should RSA 79-A no longer be in effect, the basis for restricted land assessment shall be upon the permanent restrictions on the land. II. This section shall not apply to developed land.
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 79-B-3
What does New Hampshire Revised Statutes Annotated § 79-B-3 cover?
Section 79-B-3 ("Section 79-B:3 Assessment of Open Space Land Subject to Conservation Restriction.") 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 § 79-B-3?
A common citation format is "New Hampshire Revised Statutes Annotated § 79-B-3" (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 § 79-B-3 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.