N.H. Admin. Code § Tax 206.04

Current through Register No. 45, November 7, 2024
Section Tax 206.04 - Checklist to Municipalities
(a) Upon receipt of a timely filed appeal, the board shall send the taxpayer an acknowledgement of its receipt and themunicipality a checklist, seeking information including the following:
(1) A complete copy of the current use or conservation restriction assessment application with any maps;
(2) The date the taxpayer filed the current use or conservation restriction assessment application and a copy of the denial letter sent to the taxpayer;
(3) Complete copies of the assessment-record cards for all appealed properties owned by the same taxpayer;
(4) A copy of the registry of deeds recording of the land in current use;
(5) The name on the tax bill, and the date the taxpayer was notified of the denial or different classification;
(6) If applicable, the name, address and telephone number of the municipal contractor defending the appeal; and
(7) 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. 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 206.04

#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; 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.