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 306.03 - Reclassification of Current Use Land to Non-Qualifying Current Use Land
Universal Citation: NH Admin Rules Cub 306.03
Current through Register No. 40, October 3, 2024
(a) When land classified as current use has undergone a change pursuant to Cub 307, the land shall be assessed a land use change tax in accordance with Cub 308.
(b) If the non-qualifying change in use does not affect the entire parcel or tract of land, the landowner shall:
(1) Notify the municipal assessing officials
in writing, or by filing a completed CU-18 "Notice of Change in Current Use
Assessment" with the municipal assessing officials at the time the change in
classification is made; and
(2)
Provide an updated map with the corresponding change.
(c) The current use tax assessment shall reflect the category and current use status as of April 1 of the year in which the change occurred and shall not be changed until April 1 of the new tax year.
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