New Hampshire § 79-B:2 Definitions

New Hampshire Statutes

§ 79-B:2 — Definitions

New Hampshire § 79-B:2

Title VTAXATION

Ch. 79-BCONSERVATION RESTRICTION

This text of New Hampshire § 79-B:2 (Definitions) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 79-B:2 (2026).

Text

In this chapter:

I."Assessing official" means the assessing authority of any town, city or unincorporated place.

II."Board" means the current use board established by RSA 79-A:3.

III."Commissioner" means the commissioner of the department of revenue administration.

IV."Conservation restriction" means a permanent restriction of open space land by deed granted in perpetuity, and further, as defined by RSA 477:45, I, to a federal, state, county, local or other government body, or to a charitable, educational, or other nonprofit corporation established for the purposes of natural resource conservation and as further defined in RSA 79-B:2, X.

V."Developed land" means any land, regardless of whether or not it is subject to a conservation restriction, upon which structures or improvements ha

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In this chapter:
I. "Assessing official" means the assessing authority of any town, city or unincorporated place.
II. "Board" means the current use board established by RSA 79-A:3.
III. "Commissioner" means the commissioner of the department of revenue administration.
IV. "Conservation restriction" means a permanent restriction of open space land by deed granted in perpetuity, and further, as defined by RSA 477:45, I, to a federal, state, county, local or other government body, or to a charitable, educational, or other nonprofit corporation established for the purposes of natural resource conservation and as further defined in RSA 79-B:2, X.
V. "Developed land" means any land, regardless of whether or not it is subject to a conservation restriction, upon which structures or improvements have been introduced for residential, commercial, or industrial purposes or any commercial mining or excavating purposes inconsistent with its use as open space land.
VI. "Inconsistent use penalty" means that amount paid to the municipality under RSA 79-B:6, in addition to any civil penalties which may accrue to the landowner who violates the terms of the conservation restriction.
VII. "Open space land" means any or all farm land, forest land, or unproductive land, as defined by RSA 79-A:2 and by rules adopted by the board.
VIII. "Owner" means the person or entity which is the owner of record of any land.
IX. "Restricted land" means any undeveloped open space land subject to a qualifying conservation restriction including, where the restriction meets the requirements of section 170(h) of the United States Internal Revenue Code, any portion of the property on which the owner has reserved a right to develop, but has not yet exercised such right.
X. "Qualifying conservation nonprofit corporation" means those charitable, educational, or other nonprofit corporations established for the purposes of natural resource conservation and which shall have demonstrated through current bylaws or articles of agreement and action taken by the corporation that it is in the business of, and capable of, accepting conservation restrictions as grantee and as further defined by rules adopted by the commissioner pursuant to RSA 541-A.
XI. "Qualifying conservation restriction" means a conservation restriction held by a qualifying conservation nonprofit corporation and from which a demonstrated public benefit occurs and as further defined by rules adopted by the commissioner pursuant to RSA 541-A.