N.H. Code Admin. R. Cub 307.04
If a parcel of land is sold or transferred to another owner and still meets the minimum or other acreage requirements as described in the category in which the land is assessed, the land shall remain in current use.
Source. (See Revision Note #1 and Revision Note #2 at chapter heading for Cub 300) #12857-B, eff 8-23-19