New Hampshire Code of Administrative Rules
Cub - Chairman, Current Use Board
Chapter Cub 300 - CRITERIA FOR OPEN SPACE CURRENT USE ASSESSMENT
Part Cub 303 - FACTORS AFFECTING CLASSIFICATION AND ASSESSMENT OF CURRENT USE LAND
Section Cub 303.07 - Existing Right-of-Way
Universal Citation: NH Admin Rules Cub 303.07
Current through Register No. 40, October 3, 2024
Land enrolled in current use, on which an owner of an adjoining parcel has a right-of-way for access, shall:
(a) Remain in current use when a road is constructed within the right-of-way by the adjoining parcel owner for purposes pursuant to Cub 303.06; or
(b) Remain assessed as current use when a non-qualifying road is constructed within the right-of-way by the adjoining parcel owner who shall be the party assessed and responsible for the payment of the right-of-way land use change tax pursuant to Cub 308.
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