{"data":{"id":"us-nh/rsa-432-23","jurisdiction":"us-nh","citation":"RSA 432:23","heading":"Assessments.","body":"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 RSA 79-A:3.","path":["Title XL: AGRICULTURE, HORTICULTURE AND ANIMAL HUSBANDRY","Chapter 432: SOIL CONSERVATION AND FARMLAND PRESERVATION","Acquisition of Agricultural Land Development Rights"],"source_url":"https://gc.nh.gov/rsa/html/XL/432/432-23.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T16:18:05Z","sha256":"29b759ebb99c2ba5ea863c26b8edfcaf9ebed1ac7097128d3ca10804e2701264","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-432-22","next":"us-nh/rsa-432-24"},"notice":"GroundRules: Original legal text. Not legal advice."}