New Hampshire Statutes
§ 76:19-a — Abatement for Brownfields Property
New Hampshire·Title V TAXATION·Ch. 76 APPORTIONMENT, ASSESSMENT AND ABATEMENT OF TAXES·Subdivision Abatement
I.Upon application of a person who qualifies as eligible to participate in the brownfields program established under RSA 147-F, the governing body of the municipality may make an abatement of prior years' taxes and accrued interest to the applicant as it shall deem just and equitable.
II.Notwithstanding RSA 76:16, I(b), an application pursuant to paragraph I may be made at any time during the year.
III.Nothing in this section shall affect the authority of the governing body of a municipality to grant an abatement pursuant to any other provision of law.
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Legislative History
1997, 264:1, eff. June 19, 1997. 2014, 175:4, eff. Sept. 9, 2014.