Section Tax 214.04 - Filing Deadlines in Excavation Tax Appeals(a) The filing deadlines for excavation tax appeals shall be as stated in RSA 72-B:13.(b) An abatement application filed with a municipality or an appeal document filed with the board shall be untimely filed if it is filed: (1) After the statutory deadlines; or(2) On or before the notice of tax date.(c) The board shall not extend statutory timelines except as stated in (d) below, and the board shall dismiss the appeal when the abatement application was not timely filed with the municipality. In accordance with Appeal of Gillin, 132 N.H. 311, 313 (1989) and Daniel v. B & J Realty, 134 N.H. 174, 176 (1991), a taxpayers shall timely file an abatement application as a jurisdictional prerequisite for the board to hear the appeal.(d) If a taxpayer's abatement application was not timely filed, the board shall treat the abatement application as timely filed only if the taxpayer demonstrates all of the following:(1) The municipality supplied the taxpayer with the incorrect filing deadline;(2) The taxpayer was unaware of the correct filing deadline;(3) The municipality should have known the taxpayer would rely on the municipality's information; and(4) The taxpayer detrimentally relied on the municipality's information such as missing the deadline for filing the abatement application with the municipality in accordance with City of Concord v. Tompkins, 124 N.H. 463, 467 68 (1984).N.H. Admin. Code § Tax 214.04
#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.