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 304.08 - Assessing Factors for Municipal Assessing Officials for Forest Land and Forest Land with Documented Stewardship
Universal Citation: NH Admin Rules Cub 304.08
Current through Register No. 52, December 26, 2024
(a) The municipal assessing officials shall consider the class, type, grade, site quality, and location, pursuant to the following factors when determining where within the forest land range of assessments a particular parcel of land is placed pursuant to RSA 79-A:2, V:
(1) The
land shall meet the definition of "class" of forest land in
Cub
304.05(a)(1);
(2) The type of forest land shall be
determined pursuant to
Cub
304.05(a)(5),
Cub
304.05(e), and
Cub
304.06(a);
(3) The assessed value shall increase as the
grade has an effect to decrease the costs of timber harvesting, and the
assessed value shall decrease as the grade has an effect to increase
costs;
(4) The assessed value shall
increase as the location has an effect to increase accessibility, and the
assessed value shall decrease as the location has an effect to decrease
accessibility;
(5) The assessed
value shall increase as site quality has an effect to increase the ability to
produce wood; and
(6) The assessed
value shall decrease as site quality has an effect to decrease the ability to
produce wood.
#8571, eff 2-18-06 (from Cub 304.03(i)); ss by #9427, eff 4-1-09; ss by #9680, eff 3-19-10; ss by #10103, eff 4-1-12; ss by #10290, eff 3-21-13; ss by #10538, eff 4-1-14
Disclaimer: These regulations may not be the most recent version. New Hampshire may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
