"Tract" means contiguous parcels of land having identical ownership which qualify for current use assessment in any category or combination of categories as described under Cub 304.01.
N.H. Admin. Code § Cub 301.20
"Tract" means contiguous parcels of land having identical ownership which qualify for current use assessment in any category or combination of categories as described under Cub 304.01.
N.H. Admin. Code § Cub 301.20