N.H. Admin. Code § Rev 207.01

Current through Register No. 45, November 7, 2024
Section Rev 207.01 - Appeals of Property Tax Rate
(a) The rules of practice and procedure set forth in this part shall apply to all requests for hearing under authority of RSA 21-J:35, VI by any town, city or county.
(b) Notwithstanding (a), above:
(1) Petitions appealing a tax rate set by the department shall be filed within 10 days of the receipt of notification of the rate;
(2) Within 3 business days after receipt of a petition for appeal of tax rate, the department shall set a date for hearing not more than 10 days from the date of receipt and send notice thereof by certified mail to the town, city or county, and by state mail to the responding division; and
(3) In accordance with RSA 21-J:35, VI, the order of the department on any tax rate appeal shall be final except that petitions for reconsideration or motions for rehearing shall be permitted if filed within 5 business days of the issuance of the final decision or order.

N.H. Admin. Code § Rev 207.01

#4060, eff 5-29-86; ss by #4510, eff 10-26-88; amd by #4706, eff 11-21-89; ss by #5389, eff 5-5-92, EXPIRED: 5-5-98

New. #6749, eff 5-19-98, EXPIRED: 5-19-06

New. #8658-B, eff 6-13-06

Amended by Volume XXXVI Number 19, Filed May 12, 2016, Proposed by #11077, Effective 4/20/2016, Expires 10/17/2016.
Amended by Volume XXXVI Number 41, Filed October 13, 2016, Proposed by #11185-B, Effective 9/20/2016, Expires 9/20/2026.