RSA 79-F:3 Definitions.
Title: V - TAXATION
Chapter: 79-F - TAXATION OF FARM STRUCTURES AND LAND UNDER FARM STRUCTURES
I. "Appurtenances" means the land necessary to support or service the qualifying structure.
II. "Assessing official" means the assessing authority of any town, city, or place.
III. "Board of tax and land appeals" means the board of tax and land appeals established pursuant to the provisions of RSA 71-B:1.
IV. "Commissioner" means the commissioner of the department of revenue administration.
V. "Land under and curtilage of the qualifying farm structure" means only the land immediately under the footprint of the qualifying farm structure and its appurtenances.
VI. "Open space land" means any or all farm land, forest land, or unproductive land assessed under RSA 79-A and as defined as follows.
(a) "Farm land" means any cleared land devoted to or capa