Section Tax 206.02 - 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 in accordance with RSA 79-A:9 and RSA 79-B:5.(b) Taxpayers may either complete and file the "Taxpayer's RSA 79-A:9 and RSA 79-B Current Use and Conservation Restriction Assessment Appeal to the Board of Tax and Land Appeals", 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 street address, description, assessment, and tax map, and lot number;(4) A complete and specific statement of the grounds supporting the appeal and which current use category was applied for;(5) A copy of the current use or conservation restriction assessment application filed with the municipality and a statement of the municipality's action on the application;(6) The taxpayer's signature on the appeal document certifying and swearing under the penalties of RSA 641:3 that a current use application was timely filed with the municipality and included the appealed property, an inventory form was timely filed if required, the municipality has responded to it, and the application has a good faith basis, and the facts stated are true; and(7) 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. N.H. Admin. Code § Tax 206.02
#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; 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.