Section Cub 303.05 - Utility LinesLand 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; and(b) If the presence and maintenance of such utilities would affect the income producing capability of the underlying farm or forest land, the municipal assessing officials shall consider this to be a factor in determining the assessed range of value.N.H. Admin. Code § Cub 303.05
#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
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.