Section Cub 304.02 - Current Use Assessment Recreational Reduction(a) A landowner that meets the requirements of RSA 79-A:4, II may request to receive the 20% recreational reduction for opening their land to public recreational use without entrance fee: (1) At the time of submission of the Form A-10 "Application for Current Use Assessment"; or(2) By completing and filing Form CU-18 "Notice of Change in Current Use Assessment" with the municipal assessing officials.(b) A landowner granted the 20% reduction for recreation use shall not post the land to prohibit activities described under RSA 79-A:4, II unless such posting has been approved by the municipal assessing officials, and: (1) If the landowner posts the land without the approval of the municipal assessing officials, the: a. 20% reduction shall not be allowed for the subsequent April 1st tax year; andb. Municipal assessing officials, or their designee, may complete Form CU-18 "Notice of Change in Current Use Assessment" and mail a copy to the landowner;(2) Once the municipal 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 tax year of disallowance; and(3) Signage intended to warn the general public that a specific safety hazard exists on a particular parcel or 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.(c) A landowner receiving the 20% recreational reduction may request to have the recreational reduction removed by completing and filing Form CU-18 "Notice of Change in Current Use Assessment" with the municipal assessing officials.N.H. Admin. Code § Cub 304.02
#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
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.