Section Tax 208.04 - Petition for Municipal-Wide Reassessment(a) A petition filed under RSA 71-B:16, IV shall meet the requirements of this rule and be filed with the proper filing fee under Tax 501.01.(b) A petitioner shall either use the "Petition to the Board of Tax and Land Appeals Pursuant to RSA 71-B:16, IV" form, revised June 2023, prepared by the board or may draft and complete and file a document that shall: (1) Be captioned on each page: " Petition to the Board of Tax and Land Appeals Pursuant to RSA 71-B:16, IV";(2) State on the first page the name of the municipality for which the petition is filed;(3) State on the first page the names of not more than 2 lead petitioners;(4) State the specific reason(s) for the complaint;(5) Conspicuously state on the first page and each signature page, "Pursuant to RSA 71-B:16, IV, the undersigned property taxpayers of (insert the municipality's name) petition for a municipal-wide reassessment. We assert that a basis exists for this petition under the criteria of RSA 71-B:16-a for a municipal-wide revaluation. By signing below we also agree to be jointly and severally liable should the board order the petitioners to pay any costs involved with this review should it be determined that the petition was frivolously filed or prosecuted;" and(6) Include the original signatures, the date signed, and the printed name and address for each property taxpayer signing the petition.N.H. Admin. Code § Tax 208.04
#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.