New Hampshire Code of Administrative Rules
Cub - Chairman, Current Use Board
Chapter Cub 300 - CRITERIA FOR OPEN SPACE CURRENT USE ASSESSMENT
Part Cub 304 - CURRENT USE ASSESSMENT OF OPEN SPACE LAND
Section Cub 304.06 - Forest Land Types

Universal Citation: NH Admin Rules Cub 304.06

Current through Register No. 40, October 3, 2024

(a) Forest land types shall be as follows:

(1) White pine forest stands in which white pine trees make up the majority of the stocking;

(2) Hardwood forest stands in which any combination of hardwood trees, as listed below, along with other less common hardwood species make up the majority of the stocking:
a. Red oak;

b. Sugar maple;

c. Yellow birch; and

d. White birch; or

(3) All other forest stands in which tree species not included in (1) and (2) above make up the majority of the stocking.

(b) The assessed value of forest land shall be equalized by multiplying the assessment by the municipality's most recent department of revenue administration median equalization ratio pursuant to RSA 79-A:5, I.

(c) For the tax year in which the municipality has undergone a full revaluation or a full statistical revaluation, the assessed value of forest land shall be equalized by multiplying the assessment by 100%.

#8571, eff 2-18-06 (from Cub 304.03(f) & (g))

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