New Hampshire Code of Administrative Rules
Cub - Chairman, Current Use Board
Chapter Cub 300 - CRITERIA FOR OPEN SPACE CURRENT USE ASSESSMENT
Part Cub 309 - CURRENT USE LAND ASSESSMENT FORMS
Section Cub 309.03 - Form A-10 Application for Current Use Assessment

Universal Citation: NH Admin Rules Cub 309.03

Current through Register No. 40, October 3, 2024

(a) Landowners requesting to have their open space land assessed as current use shall follow the application requirements pursuant to Cub 302.01.

(b) Landowners applying for current use assessment shall complete the Form A-10 and provide in:

(1) STEP 1 of Form A-10:
a. The tax year for which the application is submitted;

b. The name of all of the current property owner(s) of record for the parcel or tract of land to be enrolled into current use;

c. The owner's current mailing address; and

d. If there are more than 4 owners, submit a supplemental list of names and signatures;

(2) STEP 2 (a) of Form A-10:
a. The physical property location of the parcel or tract of land being enrolled in current use by providing:
1. The nearest street from which the parcel or tract of land may be accessed; and

2. The municipality and the county in which the parcel or tract of land is located;

(3) STEP 2 (b) of Form A-10:
a. The total number of acres in the parcel or the tract of land as referenced by deed, survey, or the municipal property assessment record(s);

b. The total number of acres of a portion of the parcel or tract of land that is presently being assessed as current use land;

c. The total number of acres of the parcel or tract of land that the landowner(s) requesting to be enrolled into current use assessment with the application; and

d. The total number of remaining acres of the parcel or tract of land that are not enrolled in current use;

(4) STEP 2 (c) of Form A-10:
a. The current municipal tax map and lot number for the parcel, or for each contiguous parcel in the tract of land;

b. The total number of acres to be enrolled into current use and the total number of acres that will not be enrolled into current use for the parcel, or for each contiguous parcel in the tract of land; and

c. The most recent county registry of deeds recorded book and page number for the parcel, or for each contiguous parcel in the tract of land;

(5) STEP 3 (a) of Form A-10, check the box acknowledging compliance:
a. With Cub 302.01(d) that the required map has been included with the submitted Form A-10 "Application for Current Use Assessment"; and

b. With all map provisions contained in Cub 301.11;

(6) STEP 3 (b) of Form A-10, check the box acknowledging that the required county registry of deeds recording and filing fee has been included with the submitted Form A-10 "Application for Current Use";

(7) STEP 3 (c) of Form A-10, check the appropriate box indicating that:
a. The landowner(s) provided the soil potential index documentation with the submitted Form A-10 "Application for Current Use Assessment"; and

b. The soil potential index is to be used for the municipal assessing officials assessment of the farm land pursuant to Cub 304.04; or

c. The soil potential index has not been provided for farm land assessment;

(8) STEP 3 (d) of Form A-10:
a. An indication by checking the appropriate box that the forest land meets the requirements for stewardship assessment pursuant to Cub 304.07; or

b. An indication that the forest land does not meet the requirements for stewardship assessment pursuant to Cub 304.07; and

c. If the forest land meets the requirements for stewardship assessment, an indication of the type of forest land stewardship documentation that has been submitted with the Form A-10 "Application for Current Use Assessment";

(9) STEP 4 of Form A-10:
a. The number of acres of land in each current use category as detailed by the submitted map; and

b. Whether the 20% recreational reduction assessment pursuant to RSA 79-A:4, II and Cub 304.02 is being applied for; and

(10) STEP 5 of Form A-10, acknowledgement that the current use assessment requires compliance with New Hampshire State Statute RSA 79-A and Cub 300 and that the recording of the Form A-10 creates a contingent lien on the parcel or tract of land dependent upon if and when the land is subsequently disqualified from current use assessment pursuant to RSA 79-A:5, VII by providing:
a. All current property owners listed in application STEP 1 printed name(s), signature(s), and date of their signature(s); or

b. The printed name, signature, and date of signature an agent with power of attorney; and

c. A copy of the agent's executed power of attorney.

(c) Municipal assessing officials shall review a submitted Form A-10 "Application for Current Use Assessment" pursuant to Cub 302.03 and complete and provide:

(1) STEP 6 of Form A-10, a check in the appropriate box indicating:
a. The approval of the current use application pursuant to Cub 302.03,(e); or

b. The denial of the current use application by providing the reason for denial pursuant to 302.04; and

(2) STEP 7 of Form A-10, the printed name(s), signature(s), and date of signature by a majority of the municipal assessing officials confirming the approval or denial of the current use application checked in STEP 6.

(d) If the municipal assessing officials have approved the application for current use assessment, they shall follow the recording procedure in Cub 302.03(e)(2).

(e) If the municipal assessing officials have denied the application for current use assessment, they shall follow the denial procedure in Cub 302.04.

#8571, eff 2-18-06; ss by #8825, eff 2-23-07

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