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