Section Tax 213.03 - Appeals to the Board(a) After having complied with RSA 79:10 and RSA 79:11, an owner may, within the RSA 79:8 statutory period, modify the "Taxpayer's Timber Tax Appeal to the Board of Tax and Land Appeals", form revised June 2023, known as the "appeal document" prepared by the board or draft and file a written appeal document that includes all of the following: (1) The taxpayer's name, address, and telephone number;(2) If applicable, the taxpayer's representative's name, address, and telephone number;(3) The location of the property subject to the timber tax, identified by street address, tax map and lot number, assessment, and operation number;(4) A copy of the abatement application and municipality response;(5) A copy of the timber tax bill;(6) A copy of a map showing harvesting locations and distance;(7) A copy of the original and supplemental notice of intent to cut and the report of wood or timber cut;(8) The grounds for the appeal with sufficient specificity to allow the board and the municipality to understand the taxpayer's arguments, including the taxpayer's estimate of stumpage values, the price per MBF/cord/ton of harvested products, or other supporting documents. Conclusory statements without supporting arguments or data shall be insufficient;(9) The taxpayer's signature on the appeal document certifying and swearing under the penalties of RSA 641:3 that both the abatement application and the original or supplemental notice of intent to cut and report of wood were timely filed with the municipality, and the appeal has a good faith basis and the facts stated are true; and(10) If applicable, the taxpayer's representative's signature on the appeal document certifying and swearing under the penalties of RSA 641:3 that all certifications are true, the client has authorized the representation, and has been sent a copy of the appeal document.(b) Pursuant to RSA 79:8, there shall be no filing fee when filing an appeal with the board.(c) If the appeal document is incorrectly completed or lacks sufficient specificity, the board shall declare the taxpayer in default. The board shall then order the taxpayer to file a completed appeal document or to amend the appeal document within 10 days of the clerk's date. If the taxpayer fails to comply with such order, the board shall dismiss the appeal.(d) Throughout the appeal, the issues raised by the taxpayer in the timber tax abatement application and the appeal document may differ, but the grounds stated in the appeal document shall control the issues before the board.N.H. Admin. Code § Tax 213.03
#7874-B, eff 4-18-03; 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.