Section Tax 203.07 - Mediation(a) After determining the appeal was timely filed, the board shall issue an order requiring the parties to mediate to attempt to settle or narrow the disputed issues.(b) The order shall establish a 120 day deadline for the parties or their authorized representative to mediate and file with the board the mediation report prescribed in the order.(c) During the mediation process, the parties shall:(1) Arrange to meet to mediate at a mutually convenient time, in person, telephonically, or by some other electronic means, and the initial contact may be made by either party;(2) Ensure those involved in the mediation either have the authority to mediate or can readily obtain such authority so as not to delay the filing of the mediation report;(3) The taxpayer shall explain the grounds for the appeal and, if they intend to rely upon an appraisal, it shall be provided prior to the mediation meeting. If no appraisal is submitted by that time, no appraisal shall be entered as evidence by the taxpayer at a subsequent hearing on the merits of the appeal;(4) The municipality shall provide and explain the bases for the assessment, including all market data and documents used in establishing the assessment or responding to the abatement application, including an explanation of any codes and abbreviations used on the assessment-record card; and(5) Sign the mediation report and file it with the board by the deadline stated in the order.(d) The mediation report shall contain:(1) The appeal name and docket number(s);(2) The date the parties met subsequent to the appeal filing date;(3) The parties in attendance at the mediation;(4) A statement as to whether the taxpayer submitted an appraisal;(5) A statement that the appeal was either completely or partially settled, withdrawn by the taxpayer, or that no settlement had been reached and a hearing is necessary;(6) Signature(s) of the parties participating in the mediation; and(7) A statement that upon the parties' signature and filing with the board the mediation report, the contents of the report shall become an order of the board.(e) Motions for extension of the deadline to file the mediation report or a request for modification of the requirements of this rule shall: (1) Be filed at least 30 days prior to the deadline stated in the order;(2) Only be granted in extraordinary circumstances including: a. Illness or injury prevents a party from preparing for and attending a mediation within the deadline stated in the order;b. Material evidence, including any appraisal being prepared by the taxpayer, will be unavailable for the mediation despite the party's due diligence to obtain the evidence in time for discussion during mediation; orc. Such other reasons that warrant an extension to serve justice and efficiency; and(3) Comply with the requirements of seeking concurrence in Tax 201.18(b).(f) The parties shall make diligent efforts in good faith to complete meaningful mediation before the report is filed. If any party believes meaningful mediation has not taken place, a motion for compliance shall be filed, in lieu of the report, with the board no later than 10 days after the report is due.(g) If the parties do not file with the board the mediation report within the 120 day deadline established in the order or any extension granted under Tax 203.07(e), the parties shall be placed in default pursuant to Tax 201.04.(h) No hearing on the merits of the appeal shall be scheduled until the parties have complied with Tax 203.07.N.H. Admin. Code § Tax 203.07
#5638, eff 9-1-93; ss 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 (from Tax 203.08 ); 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.