Current through Register No. 12, March 21, 2024
(a) A
landowner applying for a conservation restriction assessment shall complete and
file Form PA-60 "Conservation Restriction Assessment Application", by April 15
of the tax year the conservation restriction assessment is to be granted, with
the municipal assessing officials of the municipality in which the land is
located.
(b) The landowner shall
file the following documents with Form PA-60 "Conservation Restriction
Assessment Application":
(1) A map or drawing
of the entire parcel that includes:
a. Both,
conservation restriction assessment and non-conservation restriction assessment
land, adequately identified and oriented to establish its location, and
sufficiently accurate to permit computation of acreage;
b. The interior boundaries;
c. The acreage of farm, forest, or
unproductive land for which the applicant is seeking conservation restriction
assessment;
d. The forest type
category for any forest land as defined in
RSA
79-A:2, VII; and
e. All portions of land not to be classified
under conservation restriction assessment;
(2) A soil potential index for farmland
pursuant to Cub 304.04, if
applicable;
(3) Documentation of
forest land stewardship in accordance with current use board rules, if
applicable;
(4) The class, grade,
location, and site quality of forest land as defined in
Cub
304.05;
(5) A copy of the deed granting the
conservation easement;
(6) A copy
of the power of attorney if an agent signs the Form PA-60 "Conservation
Restriction Assessment Application"; and
(7) The recording fee, pursuant to
RSA
79-B:4, IV and determined in accordance with
RSA
478:17-g, I, shall be filed with Form PA-60
"Conservation Restriction Assessment Application".
(c) A copy of Form PA-60 "Conservation
Restriction Assessment Application" shall be retained by the landowner or the
landowner's agent at the time that the application is submitted to the
municipal assessing officials.
(d)
After receipt of a Form PA-60 "Conservation Restriction Assessment
Application", and no later than July 1, a majority of the municipal assessing
officials shall indicate their approval, by signing and dating the application
if it is determined that the following conditions have been met:
(1) The conservation restriction is held by a
qualifying conservation non-profit corporation, as defined in
RSA
79-B:2, X; and
(2) The conservation restriction contains one
of the demonstrated public benefits listed.
(e) If the application is approved, the
municipal assessing officials shall distribute the completed Form PA-60
"Conservation Restriction Assessment Application" as follows:
(1) The original to the county register of
deeds with the recording fee, pursuant to
RSA
79-B:4, IV;
(2) A copy to be retained by municipal
assessing officials; and
(3) A copy
to the landowner, for purposes of notification pursuant to
RSA
79-B:4, II.
(f) If the application is denied, a majority
of the municipal assessing officials shall:
(1) Date and sign the form;
(2) State the reason for denial;
(3) Return a copy of the denied Form PA-60 to
the land owner, for purposes of notification pursuant to
RSA
79-B:4, II; and
(4) Refund the recording fee to the land
owner.
