Section Tax 201.23 - Settlement and Stipulations(a) Settlements between the parties shall be encouraged in accordance with RSA 541-A:31, V. Parties shall attempt to settle a matter before it is scheduled for a hearing.(b) All settlement agreements, except those made on the record or recited in an order, shall: (1) Be in writing, describing the agreement's material terms; (2) Be signed by all parties or their attorneys, agents, or municipal consultants; and(3) In property tax appeals, the settlement agreement shall state the agreed upon assessment and the tax year(s) for which the assessment shall apply.(c) The board shall reject any settlement which would result in disproportionate, illegal, or fraudulent assessment or taxation.(d) If a matter has been scheduled for a hearing and the parties settle with insufficient time to file the signed settlement agreement before the hearing, either party shall, before the hearing, call and inform the board's clerk of the settlement. The parties shall then, within 30 days of the call to the board, file the settlement agreement.(e) If the settlement agreement or stipulation is not timely filed, the docket shall be marked: "case settled; no further action, no costs."N.H. Admin. Code § Tax 201.23
#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.