“Not in current use (NICU)” means land not in current use as identified by the map, which has:

1. (a) Not met the qualifying criteria for current use assessment; or
2. (b) Not been included by the landowner(s) as being enrolled in current use assessment.

Source. (See Revision Note #1 and Revision Note #2 at chapter heading for Cub 300) #12857-B, eff 8-23-19