CHAPTER 79-G TAXATION OF QUALIFYING HISTORIC BUILDINGS
Section 79-G:1
79-G:1 Declaration of Public Interest. –
The general court hereby finds it to be in the public interest to encourage the preservation of certain qualifying historic buildings which are owned and maintained by an entity not organized for profit. These buildings are important in protecting and maintaining knowledge of New Hampshire and American history, architecture, and culture. It is further declared to be in the public interest to prevent the loss of qualifying historic buildings due to property taxation at values incompatible with their usage.