RSA 228:60-c Railroad Right-of-Way Preservation.

I. The commissioner is authorized to enter into agreements, with owners of railroad rights-of-way on which railroad service has been abandoned, for preservation intact of railroad right-of-way corridors. Any such agreement shall provide:
(a) That a specifically identified railroad right-of-way including all tracks and bridges still in place shall remain intact and under single ownership for a period of at least 5 years; and
(b) Said railroad right-of-way may be used for recreational purposes in conjunction with the statewide trail system provided for in RSA 216-F, subject to its being made available for rail use if necessary; and
(c) During the period of the agreement, the railroad right-of-way shall not be subject to the tax established by RSA 82 and RSA 72:12 whi