Section Tax 205.03 - Appeal to the Board(a) To appeal to the board, a taxpayer shall, within the statutory period and in writing, file an appeal document with the proper filing fee under Tax 501.01 with the board after the municipality's decision or lack of decision in accordance with RSA 79-A:10.(b) The Taxpayers shall complete and file the "Taxpayer's RSA 79-A:10 Land Use Change Tax Appeal to the Board of Tax and Land Appeals", form revised June 2023, known as the "appeal document" prepared by the board or may draft and file their own written appeal document that includes all of the following: (1) The taxpayer's name, address, and telephone numbers;(2) If applicable, the taxpayer's representative's name, address, and telephone numbers;(3) The property or properties for which the assessment is being appealed, identified by the municipality, street address, description, assessment, and tax map and lot number;(4) The amount of the land use change tax, full assessment value, event causing change, and the change in use date;(5) Copies of the land use change tax bill, abatement application, and any written response from the municipality;(6) A complete and specific statement of the grounds supporting the appeal, with any comparable properties relied on by the taxpayer;(7) The taxpayer's signature on the appeal document certifying and swearing under the penalties of RSA 641:3 that an abatement application was timely filed with the municipality, the application included the appealed property, an inventory was timely filed, if required, the municipality has responded to the abatement application, or six months has passed since the notice of the land use change tax, and the application has a good faith basis, and the facts stated are true; and(8) If applicable, the taxpayer's representative's signature on the appeal document certifying and swearing under the penalties of RSA 641:3 that all certifications are true, the client has authorized the representation, and has been sent a copy of the appeal document.(c) The issues raised by the taxpayer in the abatement application and the appeal document may differ, but the grounds stated in the appeal document shall control the issues before the board.N.H. Admin. Code § Tax 205.03
#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.