Fillable Form Pa-36 - Discretionary Easement Application (Page 3 of 3) in pdf

NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION

FORM

DISCRETIONARY EASEMENT APPLICATION

PA-36

GENERAL INSTRUCTIONS

WHO

Form PA-36, discretionary easement application, shall be used by land owners applying for a discretionary easement, in accordance

MUST

with RSA 79-C:3.

FILE

WHAT

Land owners submitting a completed application, Form PA-36, shall also:

(1)

Submit a map of the entire parcel, showing:

FILE

(a) The location and orientation of the property; and

(b) The overall boundaries and acreages of land indicating that land for which an easement is and is not requested; and

(2)

Submit an appraisal to justify the value of the requested easement.

WHEN

A completed Form PA-36, a map of the land to be subject to the discretionary easement, and an appraisal of the value of the easement

to be conveyed must be filed on or before April 15 of the tax year the easement is to be granted.

FILE

WHERE

Once completed and signed in black ink, this form and attachments shall be filed as follows:

Original:

FILE

Copy:

Local Assessing Officials

Copy:

Land Owner

APPEALS

If an application for a discretionary easement is denied, an applicant may appeal within six months of any such action by the

assessing officials in writing to the New Hampshire board of Tax & Land Appeals or the County Superior Court in accordance with

RSA 79-A:9 or RSA 79-A:11.

Forms for appealing to the Board of Tax and Land Appeals may be obtained from the NH Board of Tax and Land Appeals, 107 Pleasant

Street, Concord, NH 03301 or by calling (603) 271-2578 or by visiting their web site at Be sure to specify

that you are appealing the denial of the Discretionary Easement Application.

ADA

Individuals who need auxiliary aids for effective communication in programs and services of the department are invited to make their

needs and preferences known to the NH Department of Revenue Administration.

NEED

Contact your local municipality or the Property Appraisal Division at (603) 230-5950.

HELP

LINE-BY-LINE INSTRUCTIONS

STEP 1

Enter the complete name(s), address, municipality, state and zip code of the land owner(s) requesting a discretionary easement

under RSA 79-C:3.

Enter the property location information in the spaces provided, the number of acres in the parcel, the number of acres of the

STEP 2

requested easement, the tax year, and whether this is an original application or a renewal.

Check the reason for application and describe how the property meets the tests of public benefit per RSA 79-C:3. Submit additional

STEP 3

sheets if necessary.

All owners of record must type or print their full name, sign and date in black ink in the spaces provided. If there are more than 4

STEP 4

owners, submit a supplemental list of all additional owners names and signatures.

The local assessing officials shall complete this section, indicating approval or denial pending final approval of the selectmen or

STEP 5

assessors. In the event of a denial, the local assessing officials may indicate in the comments section the cause of denial or

qualifications relating to the easement requested.

STEP 6

Signatures and dates in black ink of a majority of the local selectmen or tax assessors on the lines provided indicates final approval.

STEP 7

(a) Indicate whether a map has been included as described.

(b) Indicate whether an appraisal has been submitted.

If either document is missing or incomplete, this application shall be denied pursuant to RSA 79-C:4,II.

PA-36

Page 3 of 3

Rev. 3/13

Form Pa-36 - Discretionary Easement Application Page 3

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