Chapter 61A - ASSESSMENT AND TAXATION OF AGRICULTURAL AND HORTICULTURAL LAND
- Section 61A:1 - Land in agricultural use defined
- Section 61A:2 - Land in horticultural use defined
- Section 61A:2A - Land used to site renewable energy generating source
- Section 61A:3 - Land of five-acre minimum area actively devoted to agricultural or horticultural uses defined; gross sales and program payment standard
- Section 61A:4 - Valuation of land in agricultural, etc. use; contiguous land; tax rate
- Section 61A:4A - Rate of tax for land devoted to agricultural or horticultural uses
- Section 61A:5 - Contiguous land under one ownership within more than one city or town
- Section 61A:6 - Annual determination of eligibility for valuation; application; form; certification
- Section 61A:7 - Additional assessment; change in use in pre-tax year between December 1 and June 30
- Section 61A:8 - Timely filing of application in towns or cities with programs of revaluation
- Section 61A:9 - Allowance or disallowance of application for valuation; notice; liens
- Section 61A:10 - Factors to be considered in valuing land
- Section 61A:11 - Farmland valuation advisory commission; expenditures
- Section 61A:12 - Sale of land or change of use; liability for conveyance tax
- Section 61A:13 - Change of use; liability for roll-back taxes
- Section 61A:14 - Sale for or conversion to residential or commercial use; notice of intent to city or town; option to purchase; assignment of option
- Section 61A:15 - Taxation of buildings and land occupied by dwelling
- Section 61A:16 - Continuance of land valuation, assessment and taxation under this chapter dependent upon qualifying use
- Section 61A:17 - Separation of land to other use; liability for conveyance or roll-back taxes; continuing qualification of remainder
- Section 61A:18 - Special or betterment assessments; payment
- Section 61A:19 - Roll-back taxes; procedures for assessment; appeal to appellate tax board
- Section 61A:19A - Sale of land; certification of taxes paid or payable
- Section 61A:20 - Valuation and assessment for purposes other than provisions of this chapter; equalization
- Section 61A:21 - Factual details on tax list
- Section 61A:22 - Rules and regulations; forms and procedures
- Section 61A:23 - Use of valuation, etc. procedures to evade taxes; penalties
- Section 61A:24 - Severability