N.H. Admin. Code § Tax 206.05

Current through Register No. 45, November 7, 2024

Section Tax 206.05 - Burden of Proof

In current use and conservation restriction assessment appeals, the taxpayer shall have the burden to prove the municipality erred in denying, in whole or part, the taxpayer's current use or conservation restriction assessment application.

N.H. Admin. Code § Tax 206.05

#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 (from Tax 206.06); 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.