"Betterment" means the installation or construction of improvements which influence the value of land, such as:
(a) Roads, with the exception of roadways and trails pursuant to Cub 303.06;(b) Water lines, with the exception of irrigation lines pursuant to Cub 303.09;(c) Sewage lines, with the exception of farm land tile drainage;(d) Utility lines, with the exception of a power source used exclusively to service equipment pursuant to Cub 303.10; or(e) Other physical improvements, with the exception of fencing pursuant to Cub 303.08. The term does not include equipment as defined in Cub 301.08.N.H. Admin. Code § Cub 301.02
#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 )
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.