Section Tax 202.02 - Appeal to the Board(a) To appeal to the board, a taxpayer shall, within the statutory period and in writing, file an appeal document with the board after complying with all other prerequisites to appealing to the board. Requirements for appeal documents shall be as stated by type of appeal in Tax 203 property tax appeals and town lines and perambulation of boundaries, Tax 204 exemption appeals, Tax 205 LUCT appeals, Tax 206 current use appeals, Tax 213 timber tax appeals, Tax 214 excavation tax appeals, Tax 215 discretionary easement, revitalization, betterment assessment, qualifying historic buildings and farm structures, and land under farm structures' appeals, and Tax 212 appeals of residences located in an industrial or commercial zone.(b) The taxpayer's appeal document shall state the grounds for the appeal with sufficient specificity to allow the board and the municipality to understand the taxpayer's arguments and to allow the municipality the opportunity to further review and address the taxpayer's arguments. Conclusory statements without supporting arguments or data shall be insufficient.(c) If an appeal document lacks sufficient specificity, the board, on its own or by the grant of a municipality motion, shall place the taxpayer in default. The board shall then order the taxpayer to amend the appeal within 10 days of the clerk's date on such order, providing sufficient specificity. If the taxpayer fails to comply with such order, the board shall dismiss the appeal.(d) Throughout the appeal, the taxpayer shall be limited to the grounds stated in the appeal document. The board, on its own or by municipality motion, shall limit the taxpayer's presentation to the issues raised in the appeal.(e) The filing deadline with the board shall be akin to a statute of limitations. The board shall not have jurisdiction to accept an untimely filed appeal even if the taxpayer was prevented from timely filing because of accident, mistake, or misfortune, and even if the municipality has not responded to the taxpayer's abatement application in accordance with RSA 76:16-a, Appeal of Roketenetz, 122 N.H. 869 (1982), and Arlington Sample Book Company v. Board of Taxation, 116 N.H. 575, 576 (1976).N.H. Admin. Code § Tax 202.02
#2943, eff 12-31-84; EXPIRED 12-31-90
New. #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-B, eff 4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538 (eff 9-8-09)
Adopted byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10625-B, Effective 6/26/2014, Expires6/26/2024.Amended by Number 37, Filed September 14, 2023, Proposed by #13711-B, Effective 8/2/2023, Expires 8/2/2033.