N.H. Code Admin. R. Rev 501.10
"Original" means the first filing by an owner, in a tax year, of the Form PA-38, “Notice of Intent to Excavate”, with the assessing officials in the municipality in which the excavating is to take place.
Source. #7860, eff 3-31-03 (formerly Rev 501.08), EXPIRED: 3-31-11 New. #9926, eff 5-18-11 (from Rev 501.08); ss by #12834, eff 7-25-19