N.H. Admin. Code § Cub 309.07

Current through Register No. 1, January 2, 2025

Section Cub 309.07 - Form CU-18 Notice of Change in Current Use Assessment

(a) When a change occurs to the current use land assessment, Form CU-18 may be completed by either:

(1) The landowner or their agent with power of attorney; or

(2) The municipal assessing officials or their designee;

(b) The person completing Form CU-18 shall provide in:

(1) STEP 1 of Form CU-18, an indication by checking the appropriate box whether the Form CU-18 is being completed by the:

a. The landowner or their agent with power of attorney; or

b. The municipal assessing officials or their designee;

(2) STEP 2 of Form CU-18:

a. The name of the current property owner(s) of record for the parcel of land for which the form is being completed;

b. The owner's current mailing address; and

c. If there are more than 2 owners, submit a supplemental list of names and signatures;

(3) STEP 3 of Form CU-18, the physical property location of the parcel of land for which the form is being completed by providing:

a. The municipality in which the parcel of land is located;

b. The municipal tax map and lot number for the parcel of land; and

c. The nearest street from which the parcel of land may be accessed;

(4) STEP 4 (a) of Form CU-18 if applicable, an indication by checking the appropriate box whether the 20% recreational reduction is being:

a. Removed from the current use assessment; or

b. Requested for the current use assessment;

(5) STEP 4 (b) of Form CU-18 if applicable, an indication by checking the box that the landowner is requesting that the farm land soil potential index be applied to the farm land current use assessment;

(6) STEP 4 (c) of Form CU-18 if applicable, an indication by checking the appropriate box whether the forest land stewardship assessment is being:

a. Removed from the current use assessment; or

b. Requested for the current use assessment;

(7) STEP 4 (d) of Form CU-18 if applicable, an indication that there has been a change in current use category by providing an updated map and checking the appropriate box whether:

a. The change is a reclassification of qualifying category or forest type;

b. The change is a result of a change to qualifying current use acreage; or

c. The change has resulted in the disqualification of current use land;

(8) STEP 5 of Form CU-18, the detail of the reason for change and the date of change to the current use assessment;

(9) STEP 6 of Form CU-18, the printed name(s), signature(s), and date of signature by:

a. The landowner or their agent with power of attorney; or

b. The municipal assessing officials or their designee; and

(10) STEP 7 of Form CU-18, an indication by checking the appropriate box whether the Form CU-18 was mailed to the landowner or the municipal assessing officials and the date that it was mailed.

N.H. Admin. Code § Cub 309.07

Derived from Volume XXXIX Number 37, Filed September 12, 2019, Proposed by #12857-B, Effective 8/23/2019, Expires 8/23/2029.