Section Tax 202.03 - Failure to Timely File an Abatement Application or Appeal Document(a) Timely filing of the abatement application and the appeal document shall be prerequisites for the board having jurisdiction over an appeal.(b) Whenever an issue of timely filing of an abatement application or appeal document arises, the board shall: (1) Notify the taxpayer of the issue;(2) Provide the taxpayer with 30 days to file any documents or arguments to show the item was timely filed with a certification that the taxpayer sent the municipality a copy of the taxpayer's filing;(3) Inform the taxpayer that failure to show the item was timely filed shall result in a dismissal of the appeal;(4) If the taxpayer files any supporting documents, allow the municipality 10 days to file any additional material for the board's consideration; and(5) After the deadline for filing documents on the issue has passed, issue an order either dismissing the appeal, preserving the issue for review at a hearing, or accepting the item as timely filed.N.H. Admin. Code § Tax 202.03
#2256, eff 1-2-83; ss by #2943, eff 12-31-84; ss by #4589, eff 3-24-89; ss by #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 #8987-A, eff 9-24-07; ss by #9538 (eff 9-8-09)
Amended 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.