1. (a) A landowner who has complied with RSA 79-A:5, II may, within 6 months of notification of denial or granting of a different current use classification by the municipal assessing officials, appeal to either the board of tax and land appeals pursuant to RSA 79-A:9 or the superior court pursuant to RSA 79-A:11, if:

   1. (1) The municipal assessing officials deny the current use application in its entirety or in part; or
   2. (2) The municipal assessing officials grant a different current use classification than what was applied for.

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