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 307.05 - When Farm Land Does Not Produce $2,500 Annual Gross Income
Universal Citation: NH Admin Rules Cub 307.05
Current through Register No. 52, December 26, 2024
Farm land which qualified for current use assessment under Cub 304.01(a)(5) and (6) shall be considered changed and the land use change tax imposed when the landowner cannot demonstrate to the municipal assessing officials that at least $2,500 gross income was earned each year from the sale of non-processed crops grown in the parcel of land for 4 out of the 5 previous years.
#8571, eff 2-18-06 (from Cub 307.03)
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