§ 72-40-a

72:40-a Limitation. – In addition to other conditions hereunder, no exemption shall be allowed under RSA 72:39-b if the resident applying therefor has, within the preceding 5 years, received transfer of the real estate from a person under the age of 65 related to him by blood or marriage. Source. 1970, 54:6. 1975, 397:2. 1982, 42:64. 1983, 155:7. 1996, 140:2, eff. Jan. 1, 1998.