Section Cub 308.02 - Assessing Full and True Value(a) For purposes of this section, the full and true value of the land, as referenced in RSA 79-A:7 shall be based on the highest and best use of the land as of: (1) The date the actual physical change was begun; or(2) The date on which the parcel no longer qualifies for current use assessment due to size.(b) The full and true value of the land being disqualified pursuant to RSA 79-A:7 shall be based upon the highest and best use of the land, and include: (1) The value of all betterments to the land; and(2) The value of all earthen materials in the case of a legal excavation site pursuant to Cub 308.03(f) below.N.H. Admin. Code § Cub 308.02
#5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); amd by #6479, eff 3-29-97; ss by #6720, eff 3-27-98; ss by #8571, eff 2-18-06 (from Cub 308.01 )
Amended by Volume XXXVI Number 36, Filed September 8, 2016, Proposed by #11164, Effective 8/24/2016, Expires 2/20/2017.Amended by Volume XXXIX Number 37, Filed September 12, 2019, Proposed by #12857-B, Effective 8/23/2019, Expires 8/23/2029.