Section Cub 307.03 - Condominium Developments(a) In the case of a condominium development, the development area land undergoing physical changes as referenced in Cub 301.02, including the percentage interest in the common land area assigned to the unit(s), shall be removed from current use pursuant to RSA 79-A:7, I.(b) Individual land use change tax bills shall be issued for each unit and the percentage of ownership interest in the condominium declaration language shall be used as the basis to calculate the amount of land value attributable to each unit.N.H. Admin. Code § Cub 307.03
#5591, eff 2-25-93; ss by #6720, eff 3-27-98; ss by #8571, eff 2-18-06; ss by #9428, eff 4-1-09
Amended by Volume XXXIX Number 37, Filed September 12, 2019, Proposed by #12857-B, Effective 8/23/2019, Expires 8/23/2029.