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 304.10 - Appeal of Current Use Assessed Value
Universal Citation: NH Admin Rules Cub 304.10
Current through Register No. 40, October 3, 2024
(a) A landowner aggrieved by the current use assessed value may file an abatement request with the municipal assessing officials pursuant to RSA 76:16.
(b) When a landowner files an abatement request for the farm land or forest land current use assessed value range, the landowner shall provide to the municipal assessing officials:
(1) An SPI for farm land;
(2) Supporting documentation from a licensed
forester pertaining to the forest land grade, location, and site quality;
or
(3) Supporting documentation
pertaining to how the grade, location, site quality, or other physical
attributes affect the income producing capability of the farm land or forest
land.
(c) If the municipal assessing officials deny the abatement request, a landowner may appeal to either the board of tax and land appeals pursuant to RSA 76:16-a or superior court pursuant to RSA 76:17.
#8571, eff 2-18-06 (from Cub 304.03(k) )
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