Section Cub 306.02 - Reclassification of Unproductive Land(a) Land classified as unproductive land because it is inaccessible or impractical to harvest farm or forest products, as provided under RSA 79-A:2II, XI, shall be reclassified as forest land or farm land if the land becomes accessible or practical to harvest, and:(1) The landowner shall notify the municipal assessing officials in writing, or by filing a completed CU-18 "Notice of Change in Current Use Assessment" at the time the change in category is made; and(2) Provide an updated map with the corresponding change; or(3) The municipal assessing officials may complete and file Form CU-18 "Notice of Change in Current Use Assessment" and provide a copy to the landowner indicating the change in category.(b) The assessed value for the unproductive land above, which has changed to another qualifying current category, shall not be changed until April 1 of the new tax year.(c) No notice of intent to cut wood or timber, required by RSA 79:10, shall be approved for timber harvesting on land classified as unproductive land, until: (1) The landowner has provided an updated map or completed and submitted a CU-18 "Notice of Change in Current Use Assessment" with an updated map, to the municipal assessing officials;(2) The municipal assessing officials, upon receipt of the updated map, have re-assessed the unproductive land to the appropriate forest category; or(3) The notice of intent to cut has been corrected and resubmitted to the municipal assessing officials to exclude the cutting of the land that is assessed as unproductive land.N.H. Admin. Code § Cub 306.02
Derived from Volume XXXIX Number 37, Filed September 12, 2019, Proposed by #12857-B, Effective 8/23/2019, Expires 8/23/2029.