N.H. Admin. Code § Tax 204.04

Current through Register No. 45, November 7, 2024
Section Tax 204.04 - Checklist to Municipalities
(a) Upon receipt of a timely filed appeal, the board shall send the taxpayer an acknowledgement of its receipt and the municipality a checklist, seeking information including the following:
(1) The dates the taxpayer filed the application for exemption or credit and was denied, which tax year was applied for, and a copy of the municipality's denial of the application;
(2) Complete copies of the assessment-record cards for all properties owned by the same taxpayer;
(3) A copy of the original exemption application and the name listed on the tax bill;
(4) A copy of any exemption resolution adopted by the municipality for the tax year under appeal;
(5) If applicable, the name, address, and telephone number of the municipal contractor defending the appeal; and
(6) A signature section for the municipality to certify a copy of the checklist was mailed to the taxpayer or the taxpayer's representative.
(b) The municipality shall file the completed checklist within 30 days of the board's date on the checklist, copying the taxpayer with the completed checklist. If the completed checklist shows the taxpayer has complied with all timely filing requirements, the board shall process the appeal.

N.H. Admin. Code § Tax 204.04

#2256, eff 1-2-83; ss by #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.