Section Tax 201.20 - Prehearing Submissions and Conferences(a) The board may hold prehearing conferences pursuant to RSA 541-A:31, V(c) or require prehearing submissions.(b) Prehearing conferences or prehearing submissions are intended to achieve 2 general goals:(1) Explore settlement; and(2) Prepare the matter for final hearing.(c) The prehearing submission shall be filed and exchanged not less than 14 days prior to the scheduled prehearing conference and contain the following: (1) Identification of any witnesses that may testify at hearing;(2) Any photographs applicable to the appeal;(3) Any deed(s) to the property if applicable to the issues on appeal;(4) Any appraisal(s) defined in Tax 102.05 intended to be submitted at the hearing; however, any appraisal(s) submitted shall conform to the requirements in Tax 201.34;(5) Assessment-record cards for each comparable property intended to be submitted either separately at the hearing or in an appraisal;(6) Detailed arguments clearly stating the party's position;(7) Identification and attachment of any other exhibits that will be submitted at hearing; and(8) An opinion of the property's market value and resulting assessed value as of April 1 of the tax year under appeal.(d) The parties shall be limited to the arguments, witnesses, exhibits, appraisals, and opinion of market value or tax assessment contained in each respective submission. If a taxpayer fails to make a timely submission, the taxpayer shall be limited to the grounds stated, and the evidence referenced, in the appeal document. If a municipality fails to make a timely submission, the municipality shall be limited to evidence relating only to assessment methodology.(e) Parties who fail to attend a prehearing conference shall be deemed to have waived the opportunity to: (1) Present their positions at the prehearing conference, except as presented in writing to the board in the party's prehearing submission; and(2) Confront, question, or challenge the other party's position and presentation, except as presented in writing to the board in the party's prehearing submission.(f) A party's nonattendance shall not affect the board's authority to issue a prehearing conference order pursuant to RSA 541-A:31, V(c).N.H. Admin. Code § Tax 201.20
#5638, eff 9-1-93; amd by #6762, eff 7-1-98; amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07
Amended byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10624, Effective 6/26/2014.Amended by Number 32, Filed August 10, 2023, Proposed by #13687, Effective 7/19/2023.