Section Tax 214.05 - Checklist to Municipalities(a) Upon receipt of a timely filed appeal, the board shall send the taxpayer an acknowledgement of its receipt and the municipality a checklist, seeking information including the following:(1) Copies of the excavation tax bill and abatement application, including any maps, and the date and copy of written denial from the municipality;(2) Copies of the original and supplemental notice of intent to excavate and the report of excavated material in accordance with RSA 72-B:8, RSA 72-B:8-a, and RSA 72-B:9; and(3) An explanation of how the excavation tax was calculated and each name listed on the tax bill;(4) A copy of each assessment-record card for the property excavated;(5) If applicable, the name, address, and telephone number of the municipal contractor defending the appeal; and(6) A signature section for the municipality to certify a copy of the checklist was mailed to the taxpayer or the taxpayer's representative.(b) The municipality shall file the completed checklist within 30 days of the board's date on the checklist, copying the taxpayer. If the completed checklist shows the taxpayer has complied with all timely filing requirements, the board shall process the appeal.N.H. Admin. Code § Tax 214.05
#7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07); ss by #9538, eff 9-8-09); 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.