Section Tax 203.08 - Grouping Appeals for Hearing(a) The purpose of this section is to enable the board to efficiently and effectively hear appeals that involve common types of properties and common issues of fact or law.(b) The board shall consolidate appeals for hearing based on property type, value, location, or such other similarities.(c) The clerk shall contact the municipality to discuss the hearing procedure to be followed and to set deadlines for the municipality to submit its proposed grouping. Only procedural matters shall be discussed. Specific appeals shall not be discussed.(d) Following the discussion, the board shall issue a hearing order regarding the grouping of appeals.(e) Grouping appeals shall not affect the burden of proof, which shall remain on the taxpayer.N.H. Admin. Code § Tax 203.08
#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 203.09 ); ss by #9538, eff 9-8-09 (from Tax 203.07 )
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.