Section Tax 207.11 - Adjudicative Hearing(a) Hearing notice for the adjudicative hearing shall be sent to the complainant and the tax representative and shall be posted in 2 public places.(b) The adjudicative hearing shall be conducted in the following order: (1) Opening statement by the chairman of the board with a summary of the complaint or board review, the response, and any investigative material;(2) A statement by the complainant and any other witness who wishes to testify in support of the complaint;(3) A presentation by the tax representative and any witness called by the tax representative;(4) Questions by the board;(5) An opportunity for closing comments by the complainant; and(6) Closing by the tax representative.(c) All testimony shall be subject to board questions or cross examination by the tax representative.(d) Complainants may testify in accordance with Tax 207.11(b), but they shall have no other role in the preliminary review or the adjudicative hearing. Specifically, the complainant shall not have the right to conduct cross examination, make objections or arguments, or file motions and memoranda.N.H. Admin. Code § Tax 207.11
#2943, eff 12-31-84; rpld by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98
New. #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.