Current Use Taxation
RSA 79-A
RSA 79-A: http://www.gencourt.state.nh.us/rsa/html/NHTOC/NHTOC-V-79-A.htm
The current use program was enacted July 1, 1973 and was designed to preserve open space by assessing land at its actual current use and not at its highest and best use - typically as developed land. Land is valued not as building lots but as farm land, forest land either mixed, pine, or hardwood, and unproductive land (land that cannot produce a farm or forest crop).