Section 75:14 - Appeal to Board of Tax and Land AppealsI. If the assessing officials deny in whole or in part any application for classification as an eligible residence, the applicant, having complied with the requirements of RSA 75:11, I, may, on or before 30 days after any such action by the assessing officials, in writing and upon a payment to the board of tax and land appeals of a $40 filing fee, apply to such board for a review of the action of the assessing officials.II. The board of tax and land appeals shall investigate the matter and shall hold a hearing if requested as herein provided. The board of tax and land appeals shall make such order thereon as justice requires and such order shall be enforceable as provided hereafter.III. Upon receipt of an application under the provisions of paragraph I, the board of tax and land appeals shall give notice in writing to the affected town or city of the receipt of the application by mailing such notice to the town or city clerk thereof by certified mail. Such town or city may request in writing a hearing on such application within 30 days after the mailing of such notice and not thereafter. If a hearing is requested by a town or city, the board of tax and land appeals shall, not less than 30 days prior to the date of hearing upon such application, give notice of the time and place of such hearing to the applicant and the town or city in writing. Nothing contained herein shall be construed to limit the rights of taxpayers to a hearing before the board of tax and land appeals.IV. The applicant and the town or city shall be entitled to appear by counsel, may present evidence to the board of tax and land appeals and may subpoena witnesses. Either party may request that a stenographic record be kept of the hearing. Any investigative report filed by the staff of the board of tax and land appeals shall be made a part of such record.V. In such hearing, the board of tax and land appeals shall not be bound by the technical rules of evidence.VI. Either party aggrieved by the decision of the board of tax and land appeals may appeal pursuant to the provisions of RSA 71-B:12. For the purposes of such appeal, the findings of fact by said board shall be final and any such appeal shall be limited to questions of law. An election by an applicant to appeal in accordance with this paragraph shall be deemed a waiver of any right to petition the superior court in accordance with RSA 75:15.VII. A copy of an order of classification ordered by the board of tax and land appeals, attested as such by the chairperson of the board, if no appeal is taken under this section, may be filed in the superior court for the county or in the Merrimack county superior court at the option of the board. Thereafter, such order may be enforced as a final judgment of the superior court.1977, 538:2. 1983, 394:1. 1988, 1:6. 1989, 408:7. 1995, 291:5, eff. Aug. 20, 1995.