Section Tax 103.01 - Board's Duties and Powers(a) The board's general duties and powers are stated in RSA 71-B.(b) Pursuant to RSA 76:16-a, RSA 71-B:11, and RSA 21-J:28-b, IV, the board has concurrent, appellate jurisdiction with the superior court over all appeals concerning state and local taxation. Parties may appeal the board's decision to the supreme court under RSA 541:6.(c) Pursuant to RSA 71-B:16, II, the board has broad jurisdiction to act on its own initiative to review the legality and correctness of all property tax matters, including current use. This review includes taxes previously assessed in accordance with Appeal of Wood Flour, Inc., 121 N.H. 991, 994 (1981). Parties may appeal the board's decision to the supreme court under RSA 541:6.(d) Pursuant to RSA 71-B:16 and RSA 79-A:12, the board has exclusive, original jurisdiction over petitions for reassessments of individual properties by someone other than the property owner and over petitions for reassessment of all or a segment of properties within a municipality. Parties may appeal the board's decision to the supreme court under RSA 541:6.(e) Pursuant to RSA 71-B:5, II, the board has exclusive jurisdiction of challenges to the equalization valuation performed by the DRA pursuant to RSA 21-J:3II, XI. Parties may appeal the board's decision to the supreme court under RSA 541:6.(f) Pursuant to RSA 498-A:3, the board has exclusive, original jurisdiction over all eminent domain proceedings. Parties may appeal for a trial de novo to the superior court under RSA 498-A:27.N.H. Admin. Code § Tax 103.01
#5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss and moved by #7152, eff12-10-99 (from Tax 102.01); ss by #8985, eff 9-24-07
Amended byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10623, Effective 6/26/2014.Amended by Number 32, Filed August 10, 2023, Proposed by #13686, Effective 7/19/2023.