1. (a) A landowner aggrieved by the current use assessed value may file an abatement request with the municipal assessing officials pursuant to RSA 76:16.

2. (b) When a landowner files an abatement request for the farm land or forest land current use assessed value range, the landowner shall provide to the municipal assessing officials:

   1. (1) An SPI for farm land;
   2. (2) Supporting documentation from a licensed forester pertaining to the forest land grade, location, and site quality; or
   3. (3) Supporting documentation pertaining to how the grade, location, site quality, or other physical attributes affect the income producing capability of the farm land or forest land.
3. (c) If the municipal assessing officials deny the abatement request, a landowner may appeal to either the board of tax and land appeals pursuant to RSA 76:16-a or superior court pursuant to RSA 76:17.

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