If the assessors neglect or refuse to abate any such assessments, any person aggrieved may apply by petition to the superior court for relief at any time within 90 days after notice of the assessment, and not afterwards; and the court shall make such order thereon as justice may require.
RSA 231:127
RSA 252-A:14. 1969, 493:1. 1981, 87:1, eff. April 20, 1981.