Section Rev 1803.04 - Inconsistent Use Improvements(a) Inconsistent use improvements shall be any improvement that changes the land use so that it no longer qualifies for current use assessment pursuant to RSA 79-A, subjecting it to taxation in accordance with RSA 75:1.(b) Any portion of land as described in Cub 303.02, and Cub 307.01 through Cub 307.03, necessary for the support and service of any inconsistent use improvements shall be included in such RSA 75:1 assessment.N.H. Admin. Code § Rev 1803.04
Amended by Volume XXXIV Number 16, Filed April 17, 2014, Proposed by #10560, Effective 3/28/2014, Expires3/28/2024.Amended by Number 10, Filed March 7, 2024, Proposed by #13867, Effective 2/8/2024, Expires 2/8/2034.