New Hampshire Revised Statutes 432:23 – Assessments
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Terms Used In New Hampshire Revised Statutes 432:23
- Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
Land designated as an agricultural preservation site and utilized for agricultural production shall be assessed for general property tax purposes at values no greater than those determined to be the fair market value for such land as determined by the current use board established by N.H. Rev. Stat. § 79-A:3.