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"Conservation restriction" means a permanent restriction of open space land by deed granted in perpetuity to a federal, state, county, local or other government body or to a charitable, educational, or other nonprofit corporation established for the purposes of natural resource conservation.
The property must meet the tests of public benefit in RSA 79-B:4. There are no minimum acreage requirements. Conservation Restrictions must be recorded, on a form provided by the Department of Revenue Administration, at the Registry of Deeds before April 15th of the qualifying tax year.
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