Section Cub 304.08 - Assessing Factors for Municipal Assessing Officials for Forest Land and Forest Land with Documented Stewardship(a) The municipal assessing officials shall consider the class, type, grade, site quality, and location, pursuant to the following factors when determining where within the forest land range of assessments a particular parcel of land is placed pursuant to RSA 79-A:2, V:(1) The land shall meet the definition of "class" of forest land in Cub 304.05(a)(1);(2) The type of forest land shall be determined pursuant to Cub 304.05(a)(5), Cub 304.05(e), and Cub 304.06(a);(3) The assessed value shall increase as the grade has an effect to decrease the costs of timber harvesting, and the assessed value shall decrease as the grade has an effect to increase costs;(4) The assessed value shall increase as the location has an effect to increase accessibility, and the assessed value shall decrease as the location has an effect to decrease accessibility;(5) The assessed value shall increase as site quality has an effect to increase the ability to produce wood; and(6) The assessed value shall decrease as site quality has an effect to decrease the ability to produce wood.N.H. Admin. Code § Cub 304.08
#8571, eff 2-18-06 (from Cub 304.03(i) ); ss by #9427, eff 4-1-09; ss by #9680, eff 3-19-10; ss by #10103, eff 4-1-12; ss by #10290, eff 3-21-13; ss by #10538, eff 4-1-14
Amended byVolume XXXV Number 24, Filed April 9, 2015, Proposed by #10796, Effective 4/1/2015, Expires4/1/2025.Amended by Volume XXXVI Number 49, Filed December 8, 2016, Proposed by #12049, Effective 11/18/2016, Expires 11/18/2026.Amended by Volume XXXVIII Number 15, Filed April 12, 2018, Proposed by #12499, Effective 4/1/2018, Expires 4/1/2028.Amended by Volume XXXIX Number 16, Filed April 18, 2019, Proposed by #12745, Effective 3/22/2019, Expires 3/22/2029.Amended by Volume XXXIX Number 37, Filed September 12, 2019, Proposed by #12857-B, Effective 8/23/2019, Expires 8/23/2029.