HB 1421-LOCAL - AS INTRODUCED
2000 SESSION
HOUSE BILL 1421-LOCAL
AN ACT relative to assessment of the land use change tax.
SPONSORS: Rep. Gilmore, Straf 11; Sen. Wheeler, Dist 21
COMMITTEE: Municipal and County Government
This bill provides that land in current use which is subdivided, resulting in an assessment of the land use change tax, shall have each subdivided nonconforming lot assessed at the land's full and true value as developed land pursuant to the development plan.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
00-2372
10/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand
AN ACT relative to assessment of the land use change tax.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Current Use; Land Use Change Tax; Assessment Due to Size. Amend RSA 79-A:7, IV (c) to read as follows:
(c) By reason of size, the site no longer conforms to criteria established by the board under RSA 79-A:4, I. Where such nonconforming site results from the subdivision of current use qualifying land pursuant to a development plan, the site shall be assessed at the land's full and true value as developed land pursuant to the development plan.
2 Effective Date. This act shall take effect April 1, 2000.