N.H. Admin. Code § Tax 208.07

Current through Register No. 45, November 7, 2024
Section Tax 208.07 - Petition for Municipal-Wide Current Use Reclassification
(a) A petition filed under RSA 79-A:12, IV shall be filed with the appropriate filing fee under Tax 501.01 and:
(1) Be captioned on each page: "To the Board of Tax and Land Appeals - Petition for Municipal-Wide Reclassification of Current Use Assessments Pursuant to RSA 79-A:12, 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) Conspicuously state on the first page and each signature page, "Pursuant to RSA 79-A:12, IV, the undersigned property taxpayers of (insert the municipality's name) petition for a municipal-wide reclassification of current use assessments. We assert that a basis exists for this petition under the criteria of RSA 79-A:12, IV for a municipal-wide reclassification of current use assessments. 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
(5) 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 208.07

#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.