1. (a) A landowner that meets the requirements of RSA 79-A:4, II may request to receive the 20% recreational reduction for opening their land to public recreational use without entrance fee:

   1. (1) At the time of submission of the Form A-10 “Application for Current Use Assessment”; or
   2. (2) By completing and filing Form CU-18 “Notice of Change in Current Use Assessment” with the municipal assessing officials.

2. (b) A landowner granted the 20% reduction for recreation use shall not post the land to prohibit activities described under RSA 79-A:4, II unless such posting has been approved by the municipal assessing officials, and:

   1. (1) If the landowner posts the land without the approval of the municipal assessing officials, the:

      1. a. 20% reduction shall not be allowed for the subsequent April 1st tax year; and
      2. b. Municipal assessing officials, or their designee, may complete Form CU-18 “Notice of Change in Current Use Assessment” and mail a copy to the landowner;
   2. (2) Once the municipal assessing officials have removed the 20% recreational reduction, the land shall not be eligible for the recreational reduction during the subsequent 3 year period, including the tax year of disallowance; and
   3. (3) Signage intended to warn the general public that a specific safety hazard exists on a particular parcel or tract of open space land shall not be considered a posting of land and not cause the removal of the 20% reduction for recreation use.
3. (c) A landowner receiving the 20% recreational reduction may request to have the recreational reduction removed by completing and filing Form CU-18 “Notice of Change in Current Use Assessment” with the municipal assessing officials.

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