"Not in current use (NICU)" means land not in current use as identified by the map, which has:
(a) Not met the qualifying criteria for current use assessment; or(b) Not been included by the landowner(s) as being enrolled in current use assessment.
N.H. Admin. Code § Cub 301.14
Derived from Volume XXXIX Number 37, Filed September 12, 2019, Proposed by #12857-B, Effective 8/23/2019, Expires 8/23/2029.