Section Tax 211.03 - Procedures for Processing Appeal(a) Upon receipt of the municipality's appeal, the board shall: (1) Determine if the appeal was timely filed; and(2) Send a copy of the appeal to the DRA.(b) If the appeal was timely filed, the board shall hold a telephone conference with the municipality and DRA to determine:(1) Discovery timelines and a hearing date;(2) What documents used by DRA in calculating the equalized valuation need to be provided to the municipality either prior to or at the hearing;(3) Further clarification of the municipality's reasons for appeal if the application lacks adequate specificity; and(4) If stipulations to any agreed facts are feasible.N.H. Admin. Code § Tax 211.03
#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.