N.H. Code Admin. R. Cub 303.08
Land supporting fencing and the associated power source(s) which is used exclusively to contain pastured livestock or used for the protection of crops shall be eligible for current use assessment under the category in which the land would normally qualify.
Source. (See Revision Note #1 and Revision Note #2 at chapter heading for Cub 300) #12857-B, eff 8-23-19