"Original" means the first filing by an owner, in a tax year, of the Form PA-38, "Notice of Intent to Excavate", with the assessing officials in the municipality in which the excavating is to take place.
N.H. Admin. Code § Rev 501.10
#7860, eff 3-31-03 (formerly Rev 501.08) , EXPIRED: 3-31-11
New. #9926, eff 5-18-11 (from Rev 501.08)