New Hampshire Code of Administrative Rules
Cub - Chairman, Current Use Board
Chapter Cub 300 - CRITERIA FOR OPEN SPACE CURRENT USE ASSESSMENT
Part Cub 306 - CHANGE IN CURRENT USE CLASSIFICATION CATEGORY
Section Cub 306.02 - Reclassification of Unproductive Land
Universal Citation: NH Admin Rules Cub 306.02
Current through Register No. 40, October 3, 2024
(a) Land classified as unproductive land because it is inaccessible or impractical to harvest farm or forest products, as provided under RSA 79-A:2II, XI, shall be reclassified as forest land or farm land if the land becomes accessible or practical to harvest, and:
(1) The landowner shall notify
the municipal assessing officials in writing, or by filing a completed CU-18
"Notice of Change in Current Use Assessment" at the time the change in category
is made; and
(2) Provide an updated
map with the corresponding change; or
(3) The municipal assessing officials may
complete and file Form CU-18 "Notice of Change in Current Use Assessment" and
provide a copy to the landowner indicating the change in category.
(b) The assessed value for the unproductive land above, which has changed to another qualifying current category, shall not be changed until April 1 of the new tax year.
(c) No notice of intent to cut wood or timber, required by RSA 79:10, shall be approved for timber harvesting on land classified as unproductive land, until:
(1) The landowner has provided an updated map
or completed and submitted a CU-18 "Notice of Change in Current Use Assessment"
with an updated map, to the municipal assessing officials;
(2) The municipal assessing officials, upon
receipt of the updated map, have re-assessed the unproductive land to the
appropriate forest category; or
(3)
The notice of intent to cut has been corrected and resubmitted to the municipal
assessing officials to exclude the cutting of the land that is assessed as
unproductive land.
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