New Hampshire Statutes

§ 79-B:6 — Inconsistent Use Penalty

New Hampshire § 79-B:6
JurisdictionNew Hampshire
Title VTAXATION
Ch. 79-BCONSERVATION RESTRICTION

This text of New Hampshire § 79-B:6 (Inconsistent Use Penalty) 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:6 (2026).

Text

In addition to any civil penalties assessed against the landowner, open space land which has been classified as restricted land pursuant to this chapter but which has been developed or put to a use either exercising any reserved rights to develop or violating its restricted classification shall be subjected to a penalty in addition to the annual real estate tax imposed upon such property of 10 percent of the full and true value of the portion of said land on which an inconsistent use has occurred as prescribed by RSA 75:1 without regard to the restriction. The penalty shall become due and payable to the municipality as of the date of the inconsistent use. Such developed land shall no longer qualify for assessment as restricted land under this chapter.

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Legislative History

1990, 13:1. 1992, 138:3, eff. Jan. 1, 1993.

Nearby Sections

11
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Bluebook (online)
New Hampshire § 79-B:6, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/79-B/79-B%3A6.