Section Tax 204.02 - Prerequisites(a) Filing a timely application for exemption, credit, or deferral shall be a jurisdictional prerequisite for the board to hear an appeal.(b) To qualify for an exemption, credit, or deferral, the taxpayer shall, as of April 1 for the appealed tax year, own the property, and be in compliance with all statutory requirements in accordance with RSA 72.N.H. Admin. Code § Tax 204.02
#2256, eff 1-2-83; ss by #2943, eff 12-31-84; amd by #4589, eff 3-24-89; ss by #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; 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.