Section Tax 201.26 - Continuances(a) A motion for continuance, that is, a request to reschedule a hearing, shall: (1) Be filed within 14 days of the clerk's date on the hearing notice except when a later filing is justified by accident, mistake, or misfortune;(2) State with specificity the reason for the motion and, as applicable, comply with (b), (c), and (d) below;(3) State when the matter can be rescheduled; and(4) If filed by an attorney, agent, or municipal consultant, state:a. The client has been advised of the motion and the reasons therefor;b. The client has been sent a copy of the motion; andc. The client has consented to the continuance.(b) The moving party shall comply with the requirements for seeking concurrence set forth in Tax 201.18(b). The board shall not be bound by the other party's concurrence to the motion and shall only grant a continuance in extraordinary circumstances in accordance with (g) and (h) below.(c) If based on a conflicting court or other tribunal's hearing, the motion shall state: (1) The date and time, case name, docket number, and court or tribunal of the other matter;(2) The substance of the other hearing;(3) Whether a continuance of the other matter has been sought and the results of that request; and(4) Whether anyone else could cover either the board's hearing or the other hearing.(d) If based on inability to procure or present material evidence, by testimony or by documents, the motion shall: (1) State the name of the witness or document;(2) State the nature of the evidence;(3) State the reason for its unavailability;(4) State the steps taken to procure the evidence for the hearing; and(5) Include a statement that the other party has been consulted about whether the evidence can be received without live testimony.(e) If based on illness or injury, the motion shall state sufficient medical information to allow the board to determine whether a continuance is warranted. This information shall include the nature of the illness or injury and the name and address of the treating physician.(f) A party seeking a continuance may in the motion state that if the continuance is not granted the party will not attend the hearing. Such notice shall constitute notice under Tax 202.05(d)(1). The party shall, however, submit its Tax 202.05(d)(2) brief before the hearing.(g) A continuance shall only be granted in extraordinary circumstances, including: (1) Illness or injury has prevented a party or material witness from preparing for the hearing or will prevent the party from attending the hearing;(2) A party has a conflicting hearing in another tribunal that cannot be continued and the party cannot find a reasonable substitute for either the board's hearing or the other hearing and when justice or efficiency is served by allowing the party to be at the hearing;(3) Material evidence will be unavailable for the hearing despite the party's due diligence to obtain the evidence for the hearing, and if the evidence could be introduced in writing, the other party will not consent to the introduction solely in writing or the proffering party would be prejudiced by limiting it to a written submission; or(4) Such other reasons that warrant a continuance to serve justice and efficiency.N.H. Admin. Code § Tax 201.26
#5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd by #7874-A, eff 4-18-03; 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.