TITLE V
TAXATION

CHAPTER 79-A
CURRENT USE TAXATION

Miscellaneous

Section 79-A:26

    79-A:26 Location of Contiguous Land in More Than One Taxing District. – Where contiguous land which could be classified as open space land is located in more than one town, compliance with any minimum area requirement adopted by the open space board shall be determined on the basis of the total area of such land, and not the area which is located in any particular town.

Source. 1973, 372:1, eff. July 1, 1973.