N.H. Admin. Code § Tax 215.05

Current through Register No. 45, November 7, 2024
Section Tax 215.05 - Burden of Proof

In discretionary easement, revitalization, betterment assessment, qualifying historic buildings, farm structures and land under farm structures, and qualifying chartered public school appeals, the taxpayer shall have the burden to prove the municipality's denial or decision was either made in bad faith or was discriminatory.

N.H. Admin. Code § Tax 215.05

#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.