Section Tax 208.03 - Steps for Specific Complaints(a) If the board receives a complaint made pursuant to RSA 71-B:16, I or when it comes to the attention of the board from any source pursuant to RSA 71-B:16 II, RSA 75:16, or RSA 79-A:12, I, the board shall: (1) Notify the property owner against whom the complaint was filed;(2) Notify the municipality in which the property is located;(3) Allow the property owner and the municipality an opportunity to respond in writing to the complaint; and(4) Review the complaint and the property owner's and the municipality's responses and schedule a hearing.(b) If the board finds, based on the complaint and the taxpayer's and the municipality's response, the complaint lacks a good faith basis, the board shall issue an order requiring the complainant to demonstrate why the complaint should not be dismissed or denied without a hearing.N.H. Admin. Code § Tax 208.03
#4684, eff 10-19-89; 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.