Cub 100-300

CHAPTER Cub 100 ORGANIZATIONAL RULES

PART Cub 101 DESCRIPTION OF THE BOARD

Cub 101.01 Board Established. The current use board and its membership is established under RSA 79-A:3.

Source. #5343, eff 3-05-92; ss by #6694, eff 2-24-98

Cub 101.02 Powers and Duties of the Board. The powers and duties of the current use board as provided under RSA 79-A:4 are to:

(a) Meet annually to establish a schedule of criteria and current use values to be used for the succeeding year;

(b) Establish minimum acreage requirements of 10 acres or less;

(c) Review past current use values and criteria for open space land and to make changes in the administration of this chapter;

(d) Reduce by 20 percent the current use value of land which is open 12 months a year to public recreational use, without entrance fee, and which also qualifies for current use assessment under an open space category;

(e) Annually determine, vote upon and recommend to the chairman of the board the schedule of criteria and current use values for use in the forthcoming tax year;

(f) Hold a minimum of 3 public forums throughout the state to receive verbal and written comment from the public on the current use law; and

(g) Annually elect a chairman of the board who shall adopt any proposed rules pursuant to RSA 541-A for the schedule of criteria and current use values as recommended by the board.

Source. #5343, eff 3-05-92; ss by #6694, eff 2-24-98

PART Cub 102 PUBLIC INFORMATION

Cub 102.01 How to Contact the Board. Anyone wishing to contact the current use board shall direct their request to one of the following:

(a) The department of revenue administration, Governor Hugh J. Gallen Office Park South, 109 Pleasant Street, Concord, NH 03301, to the attention of the commissioner;

(b) The department of resources and economic development, division of forests and lands, 172 Pembroke Road, Concord, NH 03301, to the attention of the director; or

(c) The department of agriculture, markets and food, Room 220 State House Annex, Concord, NH, 03301, to the attention of the commissioner.

Source. #5343, eff 3-05-92; ss by #6694, eff 2-24-98

Cub 102.02 Forms and Criteria - Availability.

(a) All current use forms shall be available from the department of revenue administration or the local assessing officials.

(b) The criteria for current use shall be updated and published annually in the form of a current use booklet.

(1) From the state library, reference and information services, 20 Park Street, Concord, NH, at their usual cost; or

(2) On the department’s home page at www.revenue.nh.gov, when possible.

Source. #5343, eff 3-05-92; ss by #6694, eff 2-24-98; ss by #9426, eff 4-1-09

CHAPTER Cub 200 PRACTICES AND PROCEDURES

PART Cub 201 DEFINITIONS - RESERVED

PART Cub 202 RULEMAKING PETITIONS

Cub 202.01 "Rulemaking" means the process for the amendment, repeal or adoption of a rule.

Source. #8570-A, eff 2-18-06

Cub 202.02 Petition for Adoption, Amendment or Repeal of Rules.

(a) A person may request the board to commence a proceeding for the purpose of adopting, amending or repealing a rule by filing a written petition containing:

(1) A statement of the petitioner’s request for the proposed rules;

(2) The text of the proposed rule or a statement of the results intended by the petitioner’s interest in the subject matter of the proposed rule;

(3) The identification of the specific rule sought to be amended or repealed, if applicable;

(4) A statement whether, in regard to the petitioner, the issue which is the subject of the petition is pending in litigation;

(5) Any data or argument the petitioner believes would be useful to the board in deciding whether to commence a rulemaking proceeding; and

(6) Petitioner’s:

a. Dated signature; and

b. Mailing address.

(b) The petition shall be filed with:

Current Use Board

c/o New Hampshire Department of Revenue Administration

“Rules”

P.O. Box 457

Concord, New Hampshire 03302-0457

Source. #8570-A, eff 2-18-06

Cub 202.03 Disposition of Rulemaking Petitions.

(a) The chair of the board shall request additional data or argument from the petitioner, if necessary, to clarify the petitioner’s argument.

(b) The chair of the board shall, pursuant to RSA 541-A:4, notify the petitioner in writing within 30 days of receipt of the petition that:

(1) The data or argument supports the petition and the petition is granted;

(2) The data fails to support the petition and the reason why; or

(3) There is a reason for denial such as, but not limited to, lack of rulemaking authority and the petition is denied.

Source. #8570-A, eff 2-18-06

PART Cub 203 RULEMAKING HEARINGS

Cub 203.01 For the purpose of this part, "hearing" means a noticed meeting, pursuant to RSA 541-A:6, for the purpose of the receipt by the board of information, documentation, oral or written testimony, or any combination of these for the purpose of rulemaking.

Source. #8570-A, eff 2-18-06

Cub 203.02 Notice. Pursuant to RSA 541-A:6, notice for a rulemaking hearing shall be placed in the New Hampshire rulemaking register.

Source. #8570-A, eff 2-18-06

Cub 203.03 Conduct of a Rulemaking Hearing.

(a) Rulemaking hearings shall be presided over by the chairperson of the board or the chairperson’s designee.

(b) The presiding person shall:

(1) Establish the speaking order of those who wish to be heard from a speaker's list;

(2) Limit the amount of time each speaker may speak, as speakers and time necessitates at the discretion of the presiding person;

(3) Revoke a speaker’s recognition to speak for reasons provided in Cub 203.04(c);

(4) Establish limits on the print and electronic media as provided in Cub 203.05(b);

(5) Effect the removal of any person who disrupts the hearing;

(6) Adjourn the hearing; and

(7) Pursuant to RSA 541-A:11, recess the hearing and reconvene a hearing at a later date if:

a. The number of speaker exceeds the allotted time for the hearing; or

b. The capacity of the room does not accommodate the number of persons who wish to attend.

Source. #8570-A, eff 2-18-06

Cub 203.04 Public Participation.

(a) Each person who wishes to speak on the proposed rules shall, on a speakers list provided by the board, provide his or her full name before the last speaker on the list has finished speaking.

(b) All persons whose names appear on the speakers list shall be afforded an opportunity to speak at the hearing within the limits on public participation provided in Cub 203.03(b) above.

(1) Going beyond the amount of time determined as stated in Cub 203.03 (b) above for persons to speak on an issue or issues at the hearing;

(2) Refusing to provide his or her full name on a speakers list provided by the board;

(3) Speaking or acting in an abusive or disruptive manner; or

(4) Refusing to keep comments relevant to the proposed rules;

(d) Listed speakers may elect to submit written testimony in lieu of oral testimony.

(e) Presentations from an interest group or organization shall be limited to no more than 3 spokespersons, provided that the members of the interest group who are present may enter their names and addresses into the record as supporting the position of the group or organization.

Source. #8570-A, eff 2-18-06

Cub 203.05 Media Access.

(a) Rulemaking hearings shall be open to the print and electronic media.

(b) The presiding person shall limit the activity of the print and electronic media to avoid disruption by:

(1) Limiting the number of media representatives when their number, along with the number of other citizens present, exceeds the capacity of the room where the hearing is being held;

(2) Limiting the placement of television cameras to specific locations in the room where the hearing is being held; and

(3) Prohibiting interviews from being conducted within the room where the hearing is being held during the hearing.

Source. #8570-A, eff 2-18-06

Cub 203.06 Transcripts.

(a) A record of the hearing shall be made in the form of:

(1) Minutes taken during the hearing; and

(2) A taped recording of the hearing when members of the public are in attendance.

(b) The taped recording shall be kept available for inspection for no less than 6 months from the conclusion of the hearing date.

(d) Persons requesting a copy of the taped recording shall bear the cost of duplication.

Source. #8570-A, eff 2-18-06

PART Cub 204 EXPLANATION OF ADOPTION OF RULE

Cub 204.01 Requests for Explanation of Adoption of Rule.

(a) Any person may request in writing, within 30 days after the adoption of a rule, the board’s chairperson to issue a statement explaining the following:

(1) The principal reasons for and against adoption of the rule in its final form; and

(2) Reasons why the board overruled arguments and considerations against the rule.

(b) Each request for rule explanation shall include the additional following information:

(1) Name and address of the interested person;

(2) Rule number and title; and

(3) Dated signature of the person making the request.

(1) Mailed to:

Current Use Board

c/o New Hampshire Department of Revenue Administration

P.O. Box 457

Concord, New Hampshire 03302-0457; or

(2) Hand delivered to:

Governor Hugh J. Gallen Office Park South

109 Pleasant Street

Concord, NH 03301

Source. #8570-B, eff 2-18-06

Cub 204.02 Explanation After Adoption of a Rule. The chairperson shall issue a response to the request in Cub 204.01 above within 60 days providing the information required by Cub 204.01 (a).

Source. #8570-B, eff 2-18-06

PART Cub 205 DECLARATORY RULINGS

Cub 205.01 “Declaratory ruling” means a written statement issued by the board in response to a petition by a person to interpret and apply the board laws or rules to the person’s specific set of facts.

Source. #8570-A, eff 2-18-06

Cub 205.02 Petition for Declaratory Ruling.

(a) Any person filing a petition for declaratory ruling with the board shall file it at least 90 days prior to the date of the proposed action and include:

(1) Full name and address of each interested party;

(2) A full and precise statement of the reasons for the proposed action;

(3) A detailed description of the proposed action;

(4) True copies of all documents involved in the proposed action;

(5) Reference to the RSA sections and rules relating to the subject of the petition; and

(6) A statement whether, to the best of the petitioner’s knowledge, the issue which is the subject of the petition is pending in litigation.

“I declare that I have examined the petition, including the accompanying documents and to the best of my knowledge and belief, the facts presented in support of the requested declaratory ruling are true, correct and complete.”

(d) The board shall, within 30 days after receipt of a petition for a declaratory ruling, advise the petitioner:

(1) If additional information or representations are required when necessary in order to make a decision; or

(2) If the complexity of the petition leads the board to foresee a delay in the issuance of a ruling.

(e) After the board has received a response to any, and all, requests for additional information or representations, the board shall issue a declaratory ruling applying any applicable statutes, rules or court opinions to the proposed action described in the petition.

Source. #8570-A, eff 2-18-06

Cub 205.03 Effect of Declaratory Ruling. A declaratory ruling issued to a petitioner with respect to a particular action shall represent a holding of the board on that action for that person only.

Source. #8570-A, eff 2-18-06

Cub 205.04 Issuance and Publication of Declaratory Rulings. Declaratory rulings issued by the board shall be filed pursuant to RSA 541-A:16, II (b), and edited subject to RSA 21-J: 14.

Source. #8570-A, eff 2-18-06

PART Cub 206 Adjudicative Proceedings - RESERVED

PART Cub 207 PUBLIC FORUMS

Cub 207.01 “Public forum” means a publicly noticed forum to receive general comments through verbal and written testimony for proposing rulemaking.

Source. #8570-B, eff 2-18-06

Cub 207.02 Notice.

(a) Notice for public forums concerning current use rules shall be posted at the:

(1) Offices of the House and Senate Clerks offices;

(2) Department of revenue lobby;

(3) Department of resources and economic development lobby;

(4) Placed on the web at www.revenue.nh.gov, when possible; and

(5) Placed in a newspaper for the area covering each forum location.

Source. #8570-B, eff 2-18-06

Cub 207.03 Conduct of a Forum.

(a) Forums or board meetings shall be presided over by the chairperson or the chairperson’s designee.

(b) The presiding person shall:

(1) Call the forum to order;

(2) Cause notes to be taken;

(3) Request that each person wishing to speak shall place his or her name and municipality on the speakers list before the last speaker on the list has finished speaking;

(4) Recognize those who wish to be heard and establish the order in which they shall speak from a speakers list;

(5) Limit the amount of time each speaker may speak at the presiding person’s discretion as speakers and time necessitates;

(6) Revoke a speaker’s recognition to speak for reasons given in Cub 207.04(d);

(7) Establish limits on the print and electronic media as provided in Cub 207.05(b);

(8) Effect the removal of any person who disrupts the forum; and

(9) Adjourn the forum; or

(10) Recess the forum and reconvene a forum at a later date if the number of speakers exceeds the allotted time for the forum.

Source. #8570-B, eff 2-18-06

Cub 207.04 Public Participation.

(a) Each person who wishes to speak on the issue or issues which are the subject of the forum shall provide the following information on a speakers list provided by the board:

(1) His or her full name and municipality; and

(2) The name of each interest group which he or she represents, if applicable.

(b) Each person wishing to speak shall place his or her name on the speakers list no later than before the last speaker on the list has finished speaking.

(c) All persons whose names appear on the speakers list shall be afforded an opportunity to speak at the forum within the limits on public participation provided in Cub 207.05.

(d) A speaker shall have their recognition to speak revoked for:

(1) Going beyond the amount of time allowed for persons to speak considering the number of people who wish to be heard;

(2). A person who refuses to provide the following information on a speakers list provided by the board:

a. His or her full name and municipality; and

b. The name of each interest group which he or she represents, if applicable;

(3) Speaking or acting in an abusive or disruptive manner; or

(4) Refusing to keep comments relevant to the issue or issues which are the subject of the forum.

(d) Listed speakers may elect to submit written testimony in lieu of oral testimony.

Source. #8570-B, eff 2-18-06

Cub 207.05 Media Access.

(a) Forums shall be open to the print and electronic media.

(b) The chairperson or a designee shall limit the activity of the print and electronic media to avoid disruption by:

(1) Limiting the number of media representatives when their number, along with the number of other citizens present, exceeds the capacity of the room where the forum is being held;

(2) Limiting the placement of television cameras to specific locations in the room where the forum is being held; and

(3) Prohibiting interviews from being conducted within the room where the forum is being held during the forum.

Source. #8570-B, eff 2-18-06

CHAPTER Cub 300 CRITERIA FOR CURRENT USE

REVISION NOTE:

Document #5343, effective 3-5-92, contained rules in Cub 100 and Cub 300 of the Current Use Board. Rulemaking authority of the Commissioner of the Department of Revenue Administration to adopt rules on current use had been repealed pursuant to 1991, 281:26, effective 8-17-91. Rulemaking authority on current use was granted to the Current Use Board pursuant to 1991, 281:7, effective 8-17-91, and later to the Chairman of the Board pursuant to 1993, 205:1, effective 8-8-93.

The rules of the Current Use Board therefore replace the former rules of the Department of Revenue Administration on current use, which had been in Rev 1200 and were repealed by the Commissioner of the Department of Revenue Administration through filing Document #5364, effective 3-23-92.

The filings of the Department of Revenue Administration affecting current use, including the rules in former Rev 1200, included the following documents:

#427

#1339, effective 4-9-79

#1545, effective 3-11-80

#1727, effective 3-10-81

#1965, effective 2-22-82

#2024, effective 5-17-82

#2278-a(E), EMERGENCY, effective 12-27-82

#2330, effective 3-28-83

#2652, effective 3-22-84

#2882, effective 10-19-84

#2987, effective 3-19-85

#4022, effective 3-25-86

#4240, effective 3-23-87

#4388, effective 3-21-88

#4579, effective 2-24-89

#4783, effective 3-19-90

#5111, effective 4-9-91

#5364, effective 3-23-92

PART Cub 301 DEFINITIONS

Cub 301.01 “Betterment” means the installation or construction of improvements which influence the value of land such as:

(a) Roads;

(b) Water lines;

(d) Utility lines; or

(e) Other physical improvements.

Source. #5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); EXPIRED: 3-5-98

New. #6720, eff 3-27-98; ss by #7454, eff 2-22-01; ss by #8571, eff 2-18-06

Cub 301.02 "Certified tree farm" means a tree farm that has received from the NH Tree Farm Committee:

(a) A tree farm approval letter that the tree farm meets the requirements of the national tree farm program of the American Forest Foundation; or

(b) A current renewal letter.

Source. #5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); EXPIRED: 3-5-98

New. #6720, eff 3-27-98; renumbered by #7454 (from Cub 301.01); ss by #8571, eff 2-18-06 (from Cub 301.03)

Cub 301.03 "Contiguous parcels" means more than one parcel of land which is connected, disregarding whether it is divided by a highway, railbed, river or water body or the boundary of a political subdivision.

Source. #5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); amd by #5591, eff 2-25-93; ss by #6479, eff 3-29-97; ss by #6720, eff 3-27-98; ss by #7203, eff 4-1-00; ss by #7336, eff 8-1-00; renumbered by #7454 (from Cub 301.02); ss by #8571, eff 2-18-06 (from Cub 301.04)

Cub 301.04 "Curtilage" for the purposes of this chapter means the land upon which a structure stands and the land immediately surrounding the structure, including the following:

(a) A yard contiguous to the structure;

(b) Land groomed and maintained around the structure; and

Source. #5343 (See Revision Note at chapter heading for Cub 300), eff 3-05-92; ss by #5591, 3ff 2-25-93; ss by #6720, eff 3-27-98; renumbered by #7454 (from Cub 301.03); ss by #8571, eff 2-18-06 (from Cub 301.05)

Cub 301.05 "Development plan" means:

(a) Any subdivision plat, site plan, or building permit application supporting documents or similar documents required by state law or municipal ordinance and filed with the appropriate officials; or

(b) A document prepared by the landowner describing his/her intent to build a road, construct buildings, create subdivisions, excavate gravel or otherwise develop land which is classified under current use.

Source. #5343 (See Revision Note at chapter heading for Cub 300), eff 3-05-92; EXPIRED: 3-5-98

New. #6720, eff 3-27-98; renumbered by #7454 (from Cub 301.04); ss by #8571, eff 2-18-06 (from Cub 301.06)

Cub 301.06 "Highest and best use" means that use which will most likely produce the highest market value, greatest financial return, or the most profit.

Source. #5343 (See Revision Note at chapter heading for Cub 300); eff 3-05-92, EXPIRED: 3-5-98

New. #6720, eff 3-27-98; renumbered by #7454 (from Cub 301.05); ss by #8571, eff 2-18-06 (from Cub 301.07)

Cub 301.07 “Soil potential index,” or SPI, means a number which indicates the production capability of farm land as determined by the United States Natural Resource Conservation Service, and obtainable through the county conservation district offices.

Source. #5343, eff 3-05-92, EXPIRED: 3-5-98

New. #6720, eff 3-27-98; renumbered by #7454 (from Cub 301.06); ss by #8571, eff 2-18-06 (from Cub 301.09)

Cub 301.08 "Tract" means a parcel or contiguous parcels of land having identical ownership, and which qualifies for current use assessment in any category or combination of categories as described under Cub 304.01.

Source. #5343 (See Revision Note at chapter heading for Cub 300); eff 3-05-92, EXPIRED: 3-5-98

New. #6720, eff 3-27-98; renumbered by #7454 (from Cub 301.07); ss by #8571, eff 2-18-06 (from Cub 301.10)

Cub 301.09 "Undeveloped land" means any land which is not used for residential, commercial, or industrial purposes, other than the growing of farm and forest products.

Source. #5343 (See Revision Note at chapter heading for Cub 300); eff 3-05-92; s by #5591, eff 2-25-93; ss by #6720, eff 3-27-98; renumbered by #7454 (from Cub 301.08); ss by #8571, eff 2-18-06 (from Cub 301.11)

Cub 301.10 "Unimproved land" means any land, left in its natural state, which is devoid of structures or other improvements.

Source. #5343 (See Revision Note at chapter heading for Cub 300); eff 3-05-92); eff 3-05-92, EXPIRED: 3-5-98

New. #6720, eff 3-27-98; renumbered by #7454 (from Cub 301.09); ss by #8571, eff 2-18-06 (from Cub 301.12)

PART Cub 302 APPLYING FOR CURRENT USE

Cub 302.01 Applying for Current Use.

(a) Landowners applying for current use shall complete and file by April 15 for that tax year Form A-10, “Application for Current Use”, with the local assessing officials of the municipality in which the land is located.

(b) Form A-10 shall be accompanied by:

(1) A map or drawing of the entire parcel as described in Cub 309.01 (c)(1);

(2) The filing fee; and

(3) Any required documentation such as a soil potential index or documented stewardship, if applicable.

Source. #5343 (See Revision Note at chapter heading for Cub 300); eff 3-05-92, EXPIRED: 3-5-98

New. #6720, eff 3-27-98; amd by #6963, eff 4-1-99; ss by #8571, eff 2-18-06

Cub 302.02 Filing Fee.

(a) When a Form A-10 is filed, the landowner shall pay a filing fee, in accordance with RSA 478:17-g, I, to the assessing officials.

(b) If the assessing officials deny the application, the filing fee shall be refunded to the applicant.

(1) For contiguous parcels of land, the landowner shall pay one filing fee; and

(2) For non-contiguous parcels of land, the landowner shall pay a filing fee for each separate qualifying parcel.

Source. #5343 (See Revision Note at chapter heading for Cub 300); eff 3-05-92, EXPIRED: 3-5-98

New. #6720, eff 3-27-98; ss by #8571, eff 2-18-06

Cub 302.03 Identifiable Boundaries. Each tract of land for which an application is filed shall be marked with identifiable boundaries on the ground.

Source. #5343 (See Revision Note at chapter heading for Cub 300); eff 3-05-92; EXPIRED: 3-5-98

New. #6720, eff 3-27-98; ss by #8571, eff 2-18-06

Cub 302.04 Withdrawal of Application. The landowner may withdraw the application in the same year in which it was submitted, provided the municipality has not recorded Form A-10 with the county register of deeds.

Source. #5343 (See Revision Note at chapter heading for Cub 300); eff 3-05-92; EXPIRED: 3-5-98

New. #6720, eff 3-27-98; ss by #8571, eff 2-18-06 (from Cub 302.05)

Cub 302.05 Applying for Stewardship. Landowners applying for documented stewardship may submit with Form A-10 either:

(a) Form CU-12, “Summary of Forest Stewardship Plan for Current Use Assessment”; or

(b) The documentation listed in Cub 304.09.

Source. #5343 (See Revision Note at chapter heading for Cub 300), eff 3-05-92; EXPIRED: 3-5-98

New. #6720, eff 3-27-98 (formerly Cub 302.03); ss by #8571, eff 2-18-06

PART Cub 303 FACTORS AFFECTING CLASSIFICATION

Cub 303.01 Frontage. Land which qualifies for current use assessment shall not be excluded because of road or water frontage.

Source. #5343 (See Revision Note at chapter heading for Cub 300), eff 3-05-92; EXPIRED: 3-5-98

New. #6720, eff 3-27-98; ss by #8571, eff 2-18-06

Cub 303.02 Building Lot.

(a) A building lot shall consist of the curtilage of the building or buildings.

(b) The dimensions of the building lot, for the purposes of current use assessment, shall not be governed by:

(1) Local municipal ordinances;

(2) Planning board requirements; or

(3) Local zoning ordinances.

(c) Sections of land divided by a building lot shall be considered contiguous, if, when combined, they meet the acreage requirement of Cub 304.01.

Source. #5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); ss by #5591, eff 2-25-93; ss by #6720, eff 3-27-98; ss by #8571, eff 2-18-06

Cub 303.03 Excavation. Lands used in operations involving removal for sale of soil, gravel, stone and other surface minerals shall not qualify for current use assessment except as allowed by RSA 79-A:7, IV(b).

Source. #5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); EXPIRED: 3-5-98

New. #6720, eff 3-27-98; ss by #8571, eff 2-18-06

Cub 303.04 Test Pits. Test pits shall not disqualify land from current use when the purpose of the test pit is to:

(a) Determine whether or not the land would be suitable for building;

(b) Detect the presence of water sources; or

Source. #5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); EXPIRED: 3-5-98

New. #6720, eff 3-27-98; ss by #8571, eff 2-18-06

Cub 303.05 Utility Lines. Land supporting power lines, pipelines, sewer lines, water lines and other utilities that are not for the sole benefit of the landowner shall be eligible for current use assessment:

(a) Under the category in which the land would normally qualify; or

(b) If the presence and maintenance of such utilities would render the land ineligible under that category, it shall be considered for qualification in another qualifying category.

Source. #5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); EXPIRED: 3-5-98

New. #6720, eff 3-27-98; ss by #8571, eff 2-18-06

PART Cub 304 ASSESSMENT OF OPEN SPACE LAND

Cub 304.01 Acreage Requirement.

(a) "Value-added agricultural products" means, for the purposes of this section, products or materials grown on farm land, and processed beyond their natural state as harvested, for market or sale.

(b) Open space land shall consist of:

(1) A tract of farm land, forest land or unproductive land totaling 10 or more acres;

(2) A tract of any combination of farm land, forest land or unproductive land, which totals 10 or more acres;

(3) A tract of undeveloped land of any size, actively devoted to the growing of agricultural or horticultural crops with an annual gross income from the sale of crops normally produced thereon totaling at least $2,500, in accordance with Cub 304.16 and Cub 304.17, below;

(4) A certified tree farm of any size; or

(5) A tract of unimproved wetland of any size.

(c) All land qualifying for current use assessment under Cub 304.01(b)(3), above, shall, be required to show $2,500 of annual gross income from the sale of crops normally produced thereon.

(d) Land qualified under this section in tax years prior to 1993 may stay in current use even though the annual gross value of $2,500 came from the sale of value-added agricultural products marketed from the land, provided that such land owners continue to produce such products that qualified the land for current use assessment.

Source. #5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); amd by #5591, eff 2-25-93; ss by #6720, eff 3-27-98; ss by #8571, eff 2-18-06

Cub 304.02 Farm Land.

(a) Farm land shall be a tract or tracts of undeveloped land, devoted to, or capable of, the production of agricultural or horticultural crops including the following:

(1) Forage;

(2) Grains;

(3) Fruit;

(4) Vegetables;

(5) Herbs;

(6) Plantation christmas trees;

(7) Nursery stock;

(8) Sod;

(9) Floral products;

(10) Pasturage;

(11) Fiber;

(12) Oilseeds; or

(13) Short rotation tree fiber farming.

(b) Land containing roads constructed in support of agricultural or horticultural activities, as defined in RSA 21:34-a, shall remain in current use.

(c) Land containing roads to provide access to non-agricultural or non-horticultural structures or residences shall not remain in current use.

Source. #5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); amd by #5969, eff 1-31-95; ss by #6720, eff 3-27-98; ss by #8571, eff 2-18-06; amd by #8825, eff 2-23-07

Cub 304.03 Assessment Ranges for Farm Land. The assessment ranges for farm land shall be $25 to $425 per acre.

Source. #5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); amd by #5591, eff 2-25-93; amd by #5969, eff 1-31-95; amd by #6173, eff 1-26-96; ss by #6720, eff 3-27-98; amd by #6963, eff 4-1-99; amd by #6964, eff 4-1-00; amd by #7203, eff 4-1-00; ss by #7454, eff 2-22-01; ss by #8305, eff 4-1-05; ss by #8571, eff 2-18-06 (from Cub 304.02(c))

Cub 304.04 Use of the Soil Potential Index (SPI).

(a) A landowner may require the local assessing officials to use the most recent SPI in determining the assessed value of a tract of land by providing:

(1) A single SPI for the entire tract of contiguous parcels of farm land; or

(2) A separate SPI for each separate parcel of farmland.

(b) When a landowner provides the SPI, the local assessing officials shall use the SPI to determine the assessed value of that tract of land as follows:

(1) The low end shall be subtracted from the high end of the assessment range from Cub 304.03 above;

(2) The difference derived from (1) above shall be multiplied by the SPI provided by the land owner;

(3) The dollar amount of the low end of the range from Cub 304.03, above, shall be added to the product derived from (2) above;

(c) The assessed value of farm land shall be equalized by multiplying the assessment by the municipality's most recent department of revenue administration median equalization ratio in accordance with RSA 79-A:5, I.

Source. #5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); amd by #5591, eff 2-25-93; ss by #6720, eff 3-27-98; ss by #8571, eff 2-18-06 (from Cub 304.02(d)-(f))

Cub 304.05 Forest Land.

(a) For purposes of this section, the following definitions shall apply:

(1) "Class" as referenced in RSA 79-A:2, V, means land enrolled in current use as forest land;

(2) "Grade" as referenced in RSA 79-A:2, V, means land having a physical geography affecting timber harvesting costs by the presence or absence of the following:

a. Steep slopes;

b. The presence of boulders and rock outcrops;

c. Ravines;

d. Wetland or bodies of water; or

e. Any other physical qualifications;

(3) "Location" as referenced in RSA 79-A:2, V, means characteristics affecting accessibility to the land, by the presence or absence of the following:

a. Legal restrictions to access;

b. Abutting a maintained public highway; or

c. Any other characteristics affecting accessibility;

(4) "Site quality" means the capacity of a parcel of land to produce wood, including factors that affect management, as follows:

a. The quality of the soil;

b. The climate and elevation;

c. Physical geography; or

d. Any other factors that would affect the management of the land; and

(5) "Type", as referenced in RSA 79-A:2, V, means the mix of tree species, as listed in Cub 304.03(e).

(b) Forest land shall be one of the following:

(1) A tract of undeveloped land actively devoted to, or capable of, growing trees of any age including the production or enhancement of one the following:

a. Forest products;

b. Maple sap;

c. Naturally seeded christmas trees; or

d. Wildlife or wildlife habitat; or

(2) A certified tree farm.

(d) Forest land that has been subjected to clear cutting shall still qualify as forest land.

(e) Forest land shall be classified to a minimum of 10 acres in accordance with the majority of the type of trees growing on the land.

(f) Once the dominant forest type has been determined in (e) above, forest types of less than 10 acres shall be classified with the dominant forest type.

Source. #5591, eff 2-25-93; ss by #6720, eff 3-27-98; ss by #8571, eff 2-18-06 (from Cub 304.03); amd by #8825, eff 2-23-07

Cub 304.06 Forest Land Classifications.

(a) Forest land classifications shall be as follows:

(1) White pine forest stands in which white pine trees make up the majority of the stocking;

(2) Hardwood forest stands in which any combination of hardwood trees, as listed below, along with other less common hardwood species make up the majority of the stocking:

a. Red oak;

b. Sugar maple;

c. Yellow birch; and

d. White birch; or

(3) All other forest stands in which tree species not included in (1) and (2) above, make up the majority of the stocking.

(b) The assessed value of forest land shall be equalized by multiplying the assessment by the municipality's most recent department of revenue administration median equalization ratio in accordance with RSA 79-A:5, I.

Source. #8571, eff 2-18-06 (from Cub 304.03(f) & (g))

Cub 304.07 Assessment Ranges for Forest Land Categories. The assessment ranges for forest land categories without documented stewardship shall be as follows:

(a) The category of white pine shall be $128 to $192 per acre;

(b) The category of hardwood shall be $57 to $86 per acre; and

Source. #8571, eff 2-18-06 (from Cub 304.03(h)); ss by #9427, eff 4-1-09

Cub 304.08 Assessment Ranges for Forest Land Categories with Documented Stewardship. The assessment ranges for forest land categories with documented stewardship shall be as follows:

(a) The category of white pine shall be $86 to $130 per acre;

(b) The category of hardwood shall be $20 to $34 per acre; and

Source. #8571, eff 2-18-06 (from Cub 304.03(i)); ss by #9427, eff 4-1-09

Cub 304.09 Documented Stewardship.

(a) Landowners applying for documented stewardship shall submit Form A-10 accompanied by the following documentation at the time of application for open space assessment, and periodically thereafter at intervals of 5 or more years:

(1) A statement of past forestry accomplishments, including an explanation of deviations from the objectives of past plans submitted under this section;

(2) An updated map as required under Cub 309.01(c)(1); and

(3) One of the following:

a. A letter from the New Hampshire Tree Farm Committee confirming certified tree farm status;

b. A forest stewardship plan that includes:

1. A statement of forest stewardship objectives;

2. Current forest stand descriptions;

3. Current management prescriptions that address the following:

(i) Timber;

(ii) Fish and wildlife habitat;

(iii) Soil;

(iv) Water quality;

(v) Recreational resources;

(vi) Aesthetic values;

(vii) Cultural features;

(viii) Forest protection;

(ix) Wetlands; and

(x) Threatened and endangered species and unique natural communities;

4. A boundary maintenance schedule;

5. An access development and road maintenance plan, if applicable; and

6. The signature of:

(i) A New Hampshire licensed forester; or

(ii) A person exempted from licensure under RSA 310-A:98, II, if the person meets the qualifications for licensure in RSA 310-A:104; or

c. A completed Form CU-12, “Summary of Forest Stewardship Plan for Current Use Assessment” as described in Cub 309.03, in lieu of Cub 304.09 (b) above.

Source. #8571, eff 2-18-06 (from Cub 304.03(j))

Cub 304.10 Assessing Factors for Local Assessors for Forest Land and Forest Land with Documented Stewardship.

(a) The local assessors shall consider the class, type, grade, site quality and location, in accordance with the following factors when determining where within the forest land range of assessments a particular parcel of land is placed pursuant to RSA 79-A:2, V:

(1) The land shall meet the definition of “class” of forest land in Cub 304.05 (a) (1);

(2) The type of forest land shall be determined pursuant to Cub 304.05 (a) (5) and (e);

(3) The assessed value shall increase as the grade has an effect to decrease the costs of timber harvesting, and the assessed value shall decrease as the grade has an effect to increase costs; and

(4) The assessed value shall increase as the location has an effect to increase accessibility, and the assessed value shall decrease as the location has an effect to decrease accessibility;

(5) The assessed value shall increase as site quality has an effect to increase the ability to produce wood; and

(6) The assessed value shall decrease as site quality has an effect to decrease the ability to produce wood.

(b) The local assessors shall request an updated map as described in Cub 309.01(b)(1) periodically at intervals of 5 or more years.

Source. #8571, eff 2-18-06 (from Cub 304.03(k))

Cub 304.11 Challenges to Forest Land Assessments.

(a) If a land owner challenges where, within the forest land assessment ranges, a parcel of forest land has been placed, either of the 2 following methods shall be used:

(1) The land owner shall provide site quality, location and grade information to the local assessors to support an appeal of the assessment, indicating that:

a. The grade, as defined in Cub 304.05(a), (2), of the land has either a positive or negative effect upon the costs of timber harvesting;

b. The effect upon the accessibility of the land due to location, as defined in Cub 304.05(a),(3), of the land has either a positive or negative effect upon the accessibility of the land; and

c. Site quality, as defined in Cub 304.05(a)(4), if the land has a positive or negative effect upon the capacity of the land to produce wood; or

(2) In lieu of (1), above, the land owner shall engage a forester to determine the site quality, location and grade of the land.

(b) When a land owner provides the information listed in Cub 304.11(a), above for a parcel of forest land, the local assessing officials shall consider that information in accordance with the following factors to determine the placement of that land within the forest land assessment ranges:

(1) The assessed value shall increase as site quality has an increased capacity to produce wood, and the assessed value shall decrease as site quality has a decreased capacity;

(2) The assessed value shall increase as the grade has an effect to decrease the costs of timber harvesting, and the assessed value shall decrease as the grade has an effect to increase costs; and

(3) The assessed value shall increase as the location has an effect to increase accessibility, and the assessed value shall decrease as the location has an effect to decrease accessibility.

Source. #8571, eff 2-18-06 (from Cub 304.03(l) & (m))

Cub 304.12 Unproductive Land.

(a) Unproductive land, as defined in RSA 79-A:2, XIII, shall be one of the following:

(1) A tract of unimproved land that:

a. Has no structures;

b. By its nature is incapable of producing agricultural or forest crops, and

c. Is being left in its natural state without interference with the natural ecological process; or

(2) A tract of unimproved wetland, as defined in RSA 79-A:2, XIV, that:

a. By its nature is incapable of producing agricultural or forest crops; and

b. By reason of wetness is being left in its natural state.

(b) For wetland, assessing officials shall allow a buffer of up to 100 feet in depth provided that the land within the buffer is:

(1) Unimproved; and

(2) Is being left in its natural state without interference with the natural ecological processes.

Source. #8571, eff 2-18-06 (from Cub 304.04)

Cub 304.13 Assessment Range for Unproductive Land. The assessment for unproductive land shall be $15 per acre.

Source. #8571, eff 2-18-06 (from Cub 304.04(c))

Cub 304.14 Assessment Range for Wetland. The assessment for wetland shall be $15 per acre.

Source. #8571, eff 2-18-06 (from Cub 304.04(d))

Cub 304.15 Unproductive Land. In accordance with RSA 79-A:5, I, the assessed value of unproductive land shall be equalized by multiplying the assessment by the municipality's most recent department of revenue administration median equalization ratio.

Source. #8571, eff 2-18-06 (from Cub 304.04(e))

Cub 304.16 Land Having a Gross Income of $2,500. To qualify under Cub 304.01(b)(3), the land owner shall demonstrate to the local assessing officials that during the previous year, at least $2,500 gross income was earned from the sale of agricultural or horticultural crops grown on the land.

Source. #8571, eff 2-18-06 (from Cub 304.05(a))

Cub 304.17 Open Space Assessment Classification. Land qualified for open space assessment under Cub 304.01(b)(3) shall be classified as follows:

(a) The acreage on which the income producing crop is actually grown shall be classified as farm land, pursuant to Cub 304; and

(b) Contiguous land not involved in the income producing activity shall be classified as farm land, forest land, or unproductive land, pursuant to Cub 304, regardless of acreage.

Source. #8571, eff 2-18-06 (from Cub 304.05(b))

PART Cub 305 CHANGES IN CLASSIFICATION

Cub 305.01 Assessment.

(a) A change in classification may occur at any time during the tax year.

(b) Land shall be assessed in accordance with the category under which it was classified as of
April 1.

Source. #5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); EXPIRED: 3-5-98

New. #6720, eff 3-27-98; ss by #8571, eff 2-18-06

Cub 305.02 Unproductive Land.

(a) Land classified as unproductive land because it is inaccessible or impractical to harvest agricultural or forest products, as provided under RSA 79-A:2, XIII, shall be reclassified as forest land or farm land if the land becomes accessible or practical to harvest.

(b) No notice of intent to cut, required by RSA 79:10, shall be approved for timber harvesting on land classified as unproductive land, until the land has been reclassified to the appropriate forest category.

Source. #5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); EXPIRED: 3-5-98

New. #6720, eff 3-27-98; ss by #8571, eff 2-18-06

Cub 305.03 Posting of Land.

(a) Land which has been granted an additional 20% reduction for recreation use pursuant to Cub 309.01 shall not be posted to prohibit activities described under RSA 79-A:4, II, unless such posting has been approved by the local assessing officials.

(b) If, the landowner posts the land without the approval of the local assessing officials, the 20% reduction shall not be allowed at the subsequent April 1st assessment period.

(c) Once the assessing officials have removed the 20% recreational reduction, the land shall not be eligible for the recreational reduction during the subsequent 3 year period, including the year of disallowance.

(d) Signage intended to warn the general public that a specific safety hazard exists on a particular tract of open space land shall not be considered a posting of land and not cause the removal of the 20% reduction for recreation use.

Source. #5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); amd by #5969, eff 1-31-95; ss by #6720, eff 3-27-98; ss by #8571, eff 2-18-06

PART Cub 306 GOLF COURSE LAND - RESERVED

Source. #5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); rpld by #6479, eff 3-29-97; rsvd by #6720, eff 3-27-98

PART Cub 307 CHANGE IN USE

Cub 307.01 When is Land Changed.

(a) Assessing officials shall assess the use change tax on the owner or responsible party at the time of change by completing Form A-5, “Land Use Change Tax”, as described in Cub 309.02.

(b) Land under current use classification shall be considered changed, and the land use change tax imposed pursuant to Cub 308.03, when a change contrary to the requirements of the category under which the land is classified takes place.

(1) The parcel of land is sold or transferred to another owner and no longer meets the minimum acreage requirements described in the category in which the land is classified except when:

a. The parcel of land is less than the minimum acreage, but is contiguous to and has identical ownership as the land owned by the purchaser; and

b. The purchaser advises the local assessing officials, in writing within 60 days from the date of the sale, of an intent to file for current use on the entire tract; or

(2) Development occurs which changes the condition of the land so as to disqualify it from open space assessment.

(d) If the purchaser in (c)(1)b., above, does not file Form A-10, “Application for Current Use”, on or before the next April 15, the land use change tax shall be imposed as of the date on which the sale or change in use occurred.

(e) An adjoining property owner who constructs a right-of-way road pursuant to RSA 79-A:7 VI, (e), on a parcel of current use land shall be subject to the land use change tax.

Source. #5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); amd by #5591, eff 2-25-93; amd by #6479, eff 3-29-97; ss by #6720, eff 3-27-98; amd by #8046, eff 2-24-04; ss by #8571, eff 2-18-06; ss by #8825, eff 2-23-07

Cub 307.02 Development Other Than Condominiums. In the case of a development, other than condominiums, which includes land identified in the development plan to satisfy the density requirement of RSA 79-A:7, V(b), that land shall remain in current use until such time as there is no longer 10 qualifying acres of developable land, as shown on the approved development plan.

Source. #5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); EXPIRED: 3-5-98

New. #6720, eff 3-27-98; ss by #8571, eff 2-18-06; ss by #9428, eff 4-1-09

Cub 307.03 Condominium Developments.

(a) In the case of a condominium development, the entire development parcel shall be considered changed at the time any construction of the road or development begins.

(b) When individual land use change tax bills are issued, they shall be assessed at the time any construction of the road or development begins.

(c) The percentage of ownership interest in the condominium declaration language shall be used to calculate the amount of land value attributed to each unit when individual land use change tax bills are issued.

Source. #5591, eff 2-25-93; ss by #6720, eff 3-27-98; ss by #8571, eff 2-18-06; ss by #9428, eff 4-1-09

Cub 307.04 When Land is Sold or Transferred. If a parcel of land is sold or transferred to another owner and still meets the minimum or other acreage requirements as described in the category in which the land is classified, the land shall remain in current use.

Source. #8571, eff 2-18-06 (from Cub 307.02)

Cub 307.05 When Land Does Not Produce $2,500 Annual Gross Income. Land which qualified for open space assessment under Cub 304.01(b)(3) or Cub 304.01 (d) shall be considered changed and the use change tax imposed when the landowner cannot demonstrate to the local assessing officials that at least $2,500 gross income was earned each year from the sale of agricultural or horticultural crops grown on the land for 4 out of the 5 previous years.

Source. #8571, eff 2-18-06 (from Cub 307.03)

PART Cub 308 ASSESSING THE USE CHANGE TAX

Cub 308.01 "Owner at the time of the change", in the case of a change in use resulting from a sale of land, means the person or persons who purchased the land.

Source. #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 #7454, eff 2-22-01; ss by #8571, eff 2-18-06

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, including the value of all betterments to the land.

Source. #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)

Cub 308.03 The Use Change Tax.

(a) The use change tax shall not be assessed until the extent of the change in use becomes determinable.

(b) For purposes of this section, one tax year shall be April 1 to March 31.

(d) If the change in use is completed within one tax year, the full and true value shall be determined and the use change tax assessed when the change in use is completed to a point that the selectmen or assessing officials are satisfied that the development plan, as originally submitted or as subsequently amended, has been complied with and they are able to determine the number of acres on which the use has changed.

(e) If the change in use extends into 2 or more tax years, the following shall apply:

(1) The full and true value shall be determined;

(2) The land use change tax shall be assessed on that portion of land considered by the selectmen or assessing officials as being changed in use, as of April 1;

(3) That land thus disqualified from current use shall be assessed at the value specified in RSA 75:1 beginning with that tax year; and

(4) The remaining land shall continue to be assessed as current use land until such time as it becomes disqualified.

(f) The full and true value for gravel pits shall be determined and the use change tax assessed in accordance with Cub 308.02, above, as follows:

(1) On the portion of land being excavated, at the time the excavation begins; and

(2) Based on the development plan submitted to the local assessing officials prior to commencing excavation.

(g) The local assessing officials shall complete their portion of Form A-5, ”Land Use Change Tax”, and submit it to the tax collector.

(h) The tax collector shall:

(1) Complete his or her portion of Form A-5; and

(2) Bill the property owner or, pursuant to RSA 79-A:7, II, the responsible party.

(i) Upon receipt of payment, the tax collector shall:

(1) Sign Form A-5; and

(2) Remit the original Form A-5 to the county registry of deeds with the recording fee.

Source. #5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); EXPIRED: 3-5-98

New. #6720, eff 3-27-98; ss by #8571, eff 2-18-06 (from Cub 308.02); ss by 8825, eff 2-23-07

PART Cub 309 FORMS

Cub 309.01 Form A-10, Application for Current Use.

(a) Landowners shall complete and file Form A-10, “Application for Current Use”, as approved by the board, by April 15 with the local assessing officials of the municipality in which the land is located.

(b) Form A-10 shall be accompanied by:

(1) A map or drawing of the entire parcel that includes:

a. Current use and non-current use land, clearly identified, oriented to establish its location, and sufficiently accurate to permit computation of acreage;

b. The interior boundaries;

c. The acreage of farm, forest, and unproductive land which the applicant is seeking current use assessment;

d. The forest type category for any forest land; and

e. All portions of land not to be classified under current use;

(2) SPI percentage for farmland, if applicable;

(3) Stewardship documentation, if applicable;

(4) A copy of the power of attorney if an agent signs, in accordance with (10)b., above; and

(5) The filing fee, in accordance with RSA 478:17-g, I, to the assessing officials; and

(6) Any information regarding the class, grade, location and site quality.

(c) A copy of Form A-10 shall be retained by the landowner or the landowner’s agent at the time the application is submitted.

(d) The local assessing officials shall approve the application by:

(1) Obtaining the signature of the majority of such officials; and

(2) Distributing the remaining copies as follows:

a. A copy to the county register of deeds with recording fee; and

b. A copy to the land owner, for purposes of notification pursuant to RSA 79-A:5, III.

(e) If the assessing officials deny the application, the filing fee shall be refunded to the applicant.

Source. #8571, eff 2-18-06; ss by #8825, eff 2-23-07

Cub 309.02 Form A-5, Land Use Change Tax.

(a) Assessing officials shall assess the use change tax on current use land by completing, Form A-5, “Land Use Change Tax”, as approved by the board, and in compliance with the New Hampshire county registry of deeds requirements.

(b) When the use change tax is paid, Form A-5 shall be signed and dated by the tax collector.

(1) Forwarded by the tax collector to the register of deeds when the use change tax has been paid;

(2) Forwarded by the tax collector to the owner or responsible party for the tax;

(3) Retained by tax collector; and

(4) Retained by local assessing officials.

(d) The white copy in Cub 309.02 (c)(1), above, shall serve as a notice to the register of deeds that the lien against the property has been satisfied.

Source. #8571, eff 2-18-06; ss by #8825, eff 2-23-07

Cub 309.03 Form A-5W, Current Use: Land Use Change Tax Collector’s Warrant. Assessing officials shall submit Form A-5W, Current Use: Land Use Change Tax Collectors Warrant, as approved by the board, to the tax collector to serve as a warrant with which the tax collector shall collect the tax.

Source. #8571, eff 2-18-06; ss by #8825, eff 2-23-07

Cub 309.04 Form CU-12, Summary of Forest Stewardship Plan for Current Use Assessment.

(a) A landowner without a NH tree farm confirmation letter, documentation of a certified tree farm or a forest stewardship plan that meets the requirements of Cub 304.09(a)(3)b. but who is applying for documented stewardship shall complete and file their portion of Form CU-12, “Summary of Forest Stewardship Plan for Current Use Assessment”, as approved by the board, with the local assessing officials in the municipality where the land is located.

(b) Form CU-12 shall be accompanied by:

(1) A statement of past forestry accomplishments with an explanation of deviations from past plans submitted;

(2) Updated map as required by Cub 309.01(c) (1); and

(3) A summary of all information required by Cub 304.09(a)(3)b.

(1) Approve or deny the plan;

(2) Provide the reason for denial, if applicable; and

(3) Date sign the form.

Source. #8825, eff 2-23-07 (from Cub 309.03)

PART Cub 310 APPEALS

Cub 310.01 Appeals. Appeals may be filed, within 6 months of notification of denial, with:

(a) The board of tax and land appeals, pursuant to RSA 79-A:10 and RSA 79A:11; or

(b) The superior court, pursuant to RSA 79-A:11, in the county in which the property is located.

Source. #8571, eff 2-18-06

APPENDIX

RULE	STATUTE

Cub 102.02	RSA 79-A:4, IV
Cub 201	RESERVED
Cub 202	RSA 79-A:4; RSA 541-A:16, I (c)
Cub 203	RSA 79-A:4; RSA 541-A:16, I (b) (3)
Cub 204	RSA 79-A:4; RSA 541-A:16, I (b)
Cub 205	RSA 79-A:4; RSA 541-A:16, I (b)
Cub 207	RSA 79-A:4, RSA 541-A:11, VIII; RSA 541-A:16 I, (a)
Cub 301.01	RSA 79-A:4
Cub 301.02	RSA 79-A:4
Cub 301.03 - 301.07	RSA 79-A:4
Cub 302.01 - 302.05	RSA 79-A:4
Cub 303.01 - 303.05	RSA 79-A:4
Cub 304.01 – 304.02	RSA 79-A:4
Cub 304.03	RSA 79-A:4 and RSA 79-A:5
Cub 304.04 – 304.17	RSA 79-A:4
Cub 305.01 – 305.03	RSA 79-A:4
Cub 306	RSA 79-A:4
Cub 307.01 - 307.05	RSA 79-A:4
Cub 308.01	RSA 79-A:4 and RSA 79-A:7
Cub 308.02 - 308.03	RSA 79-A:4
Cub 309	RSA 79-A:4; RSA 541-A:16, I
Cub 310	RSA 79-A:10 and RSA 79-A:11