New Hampshire Code of Administrative Rules
Cub - Chairman, Current Use Board
Chapter Cub 300 - CRITERIA FOR OPEN SPACE CURRENT USE ASSESSMENT
Part Cub 307 - CHANGE IN USE OF THE LAND TO A NON-QUALIFYING USE
Section Cub 307.03 - Condominium Developments
Universal Citation: NH Admin Rules Cub 307.03
Current through Register No. 40, October 3, 2024
(a) In the case of a condominium development, the development area land undergoing physical changes as referenced in Cub 301.02, including the percentage interest in the common land area assigned to the unit(s), shall be removed from current use pursuant to RSA 79-A:7, I.
(b) Individual land use change tax bills shall be issued for each unit and the percentage of ownership interest in the condominium declaration language shall be used as the basis to calculate the amount of land value attributable to each unit.
#5591, eff 2-25-93; ss by #6720, eff 3-27-98; ss by #8571, eff 2-18-06; ss by #9428, eff 4-1-09
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