Section Cub 307.01 - When Current Use Land is Changed(a) The municipal assessing officials shall assess the land use change tax to the landowner, or to the party responsible for the right-of-way land use change tax, at the time of a change to a non-qualifying use by completing Form A-5 "Municipality Land Use Change Tax Bill" as described in Cub 309.04.(b) Land assessed as current use shall be considered changed, and the land use change tax imposed pursuant to Cub 308.03, when a change to the land takes place that is contrary to the requirements of the category under which the land is assessed.(c) Such change in use shall be deemed to occur when:(1) The parcel or tract of land is sold or transferred to another owner and no longer meets the minimum acreage requirements described in the category in which the land is classified except when: a. The transferred parcel of land is less than the minimum qualifying current use acreage, but is contiguous to and has identical ownership as the land owned by the purchaser; andb. The purchaser advises the municipal assessing officials, in writing within 60 days from the date of the sale, of the purchaser's intent to file Form A-10 "Application for Current Use Assessment" for additional qualifying land within the abutting tract; or(2) Development occurs which changes the condition of the land so as to disqualify it from current use assessment.(d) If the purchaser in (c)(1)b., above, does not file Form A-10 "Application for Current Use Assessment" on or before the next April 15, the land use change tax shall be imposed as of the date on which the sale or change in use occurred.(e) An adjoining property owner who constructs a right-of-way access road on a parcel of current use land, pursuant to RSA 79-A:7VI, (e), which does not meet the qualifying current use criteria in Cub 303.06, shall be assessed a right-of-way land use change tax and shall be the party responsible for payment of the tax.N.H. Admin. Code § Cub 307.01
#5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); amd by #5591, eff 2-25-93; amd by #6479, eff 3-29-97; ss by #6720, eff 3-27-98; amd by #8046, eff 2-24-04; ss by #8571, eff 2-18-06; ss 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.