"Discretionary easement" means a restriction of open space land (that does not meet the criteria of RSA 79-A Current Use) which is granted to a city or town for a term of 10 or more years.
The land must demonstrate a public benefit and be accessible to the public. The owner must apply to the city of town on or before April 15th of the qualifying tax year on a form provided by the Department of Revenue Administration. Such application shall include a map of the land to be subject to the discretionary easement, a description of how the property meets the tests of public benefit in RSA 79-C:3, and an appraisal of the value of the easement to be conveyed.
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