N.H. Admin. Code § Tax 212.05

Current through Register No. 45, November 7, 2024

Section Tax 212.05 - Burden of Proof

The taxpayer shall have the burden of proving the assessment was disproportionate or illegal, resulting in the taxpayer paying a disproportionate share of taxes in accordance with Appeal of Town of Sunapee, 126 N.H. 214, 217 (1985).

N.H. Admin. Code § Tax 212.05

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.