Section Cub 306.03 - Reclassification of Current Use Land to Non-Qualifying Current Use Land(a) When land classified as current use has undergone a change pursuant to Cub 307, the land shall be assessed a land use change tax in accordance with Cub 308.(b) If the non-qualifying change in use does not affect the entire parcel or tract of land, the landowner shall: (1) Notify the municipal assessing officials in writing, or by filing a completed CU-18 "Notice of Change in Current Use Assessment" with the municipal assessing officials at the time the change in classification is made; and(2) Provide an updated map with the corresponding change.(c) The current use tax assessment shall reflect the category and current use status as of April 1 of the year in which the change occurred and shall not be changed until April 1 of the new tax year.N.H. Admin. Code § Cub 306.03
Derived from Volume XXXIX Number 37, Filed September 12, 2019, Proposed by #12857-B, Effective 8/23/2019, Expires 8/23/2029.