Section Tax 214.03 - Appeals to the Board(a) After having complied with RSA 72-B:8 and RSA 72-B:9, an owner may within the statutory period outlined in RSA 72-B:13, file the "Taxpayer's RSA 72-B:13 Excavation Tax Appeal to the Board of Tax and Land Appeals", form revised June 2023, known as the "appeal document" with the proper filing fee under Tax 501.01, or the owner may draft and file their own written appeal document that includes all of the following: (1) The taxpayer's name, address, and telephone numbers;(2) If applicable, the taxpayer's representative's name, address, and telephone numbers;(3) The location of the property subject to the excavation tax, identified by street address, tax map and lot number, operation number, and assessment;(4) Copies of the excavation tax bill, map showing the location(s) and physical dimensions of the excavation, abatement application, and municipality response;(5) A copy of the report and original and supplemental notice of intent to excavate;(6) The grounds for the appeal with sufficient specificity to allow the board and the municipality to understand the taxpayer's arguments. Conclusory statements without supporting arguments or data shall be insufficient;(7) 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 excavate were timely filed with the municipality, and the appeal has a good faith basis and the facts stated are true; and(8) 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) 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.(c) Throughout the appeal, the issues raised by the taxpayer in the abatement application and appeal document may differ, but the grounds stated in the appeal document shall control the issues before the board.N.H. Admin. Code § Tax 214.03
#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.