Section Tax 201.27 - Hearings, Parties, and Standard of Proof(a) This section is intended to promote the efficient use of the board's and the parties' time at hearings. This section is not intended to impede a party's right to a hearing, but it is intended to require parties to make succinct and organized presentations.(b) All hearings shall be held in accordance with the New Hampshire Constitution, RSA 541-A, RSA 71-B and such other statutes applicable to the particular type of hearing.(c) The board shall state the time allotted for each party's presentation in the hearing notice. Parties requiring more than the allotted time shall, within 14 days of the clerk's date on the hearing notice, file a request for additional time, specifying why the allotted time is insufficient and stating how much additional time is required. The board shall rule on such motion before the hearing.(d) The board shall enforce specific time limits by requiring parties to complete their presentations within the time limits.(e) In addition to the specific time limits discussed above, the board shall control the length of hearings by requiring succinct presentations and preventing parties from making irrelevant, immaterial, and repetitious presentations.(f) Unless otherwise required by statute, the standard of proof shall be by a preponderance of the evidence.(g) Any person offering testimony, exhibits,or arguments shall state his or her name on the record. If the person is representing another person, the person being represented shall also be identified by name.(h) Testimony shall be offered in the following order: (1) The party(ies) bearing the burden of proof and such witnesses as they may call;(2) The opposing party(ies) and such witnesses as they may call; and(3) Intervenors who have been granted that status under the provisions of RSA 541-A:32.(i) Pursuant to RSA 541-A:32, when the board grants intervenor status, the board shall issue an order stating the scope and limitations on the intervenor's participation as outlined in RSA 541-A:32, III.(j) The record shall be closed at the conclusion of the hearing unless the board leaves the record open to receive additional evidence or documents requested by the board at the hearing.(k) Parties planning to have experts, including appraisers, testify at the hearing shall advise the expert to bring their complete file, including all original records and notes.(l) After the record is closed, it shall not be reopened except as provided in Tax 201.37 or by waiver of the board as provided in Tax 201.41.N.H. Admin. Code § Tax 201.27
#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.