N.H. Code Admin. R. Rev 601.25
“Highest and best use” means the physically possible, legally permissible, financially feasible, and maximally productive use of a property, as appraised in accordance with RSA 75:1.
Source. (See Revision Note #1 at chapter heading for Rev 600) #10581, eff 5-1-14; ss by #13916, eff 3-28-24 (formerly Rev 601.26) (see Revision Note #2 at chapter heading for Rev 600)