TITLE V
TAXATION

CHAPTER 79-B
CONSERVATION RESTRICTION

Section 79-B:1

    79-B:1 Declaration of Intent. – It is the declared intent of this chapter to provide for a fair, consistent and equitable method of municipal assessment of conservation restriction land which provides a demonstrated public benefit, based upon the conservation uses to which the land is perpetually limited. In addition, it is the declared intent of this chapter to further assist in the preservation of open space in this state in the public interest by promoting the granting and acquisition of permanent conservation restrictions on such open space land which provides a demonstrated public benefit.

Source. 1990, 13:1. 1991, 62:1, eff. July 5, 1991.