N.H. Admin. Code § Tax 201.20 - Prehearing Submissions and Conferences
(a) The board
may hold prehearing conferences pursuant to
RSA
541-A:31, V(c) or require
prehearing submissions.
(b)
Prehearing conferences or prehearing submissions are intended to achieve 2
general goals:
(1) Explore settlement;
and
(2) Prepare the matter for
final hearing.
(c) The
prehearing submission shall be filed and exchanged not less than 14 days prior
to the scheduled prehearing conference and contain the following:
(1) Identification of any witnesses that may
testify at hearing;
(2) Any
photographs applicable to the appeal;
(3) Any deed(s) to the property if applicable
to the issues on appeal;
(4) Any
appraisal(s) defined in
Tax
102.05 intended to be submitted at the hearing;
however, any appraisal(s) submitted shall conform to the requirements in
Tax
201.34;
(5) Assessment-record cards for each
comparable property intended to be submitted either separately at the hearing
or in an appraisal;
(6) Detailed
arguments clearly stating the party's position;
(7) Identification and attachment of any
other exhibits that will be submitted at hearing; and
(8) An opinion of the property's market value
and resulting assessed value as of April 1 of the tax year under
appeal.
(d) The parties
shall be limited to the arguments, witnesses, exhibits, appraisals, and opinion
of market value or tax assessment contained in each respective submission. If a
taxpayer fails to make a timely submission, the taxpayer shall be limited to
the grounds stated, and the evidence referenced, in the appeal document. If a
municipality fails to make a timely submission, the municipality shall be
limited to evidence relating only to assessment methodology.
(e) Parties who fail to attend a prehearing
conference shall be deemed to have waived the opportunity to:
(1) Present their positions at the prehearing
conference, except as presented in writing to the board in the party's
prehearing submission; and
(2)
Confront, question, or challenge the other party's position and presentation,
except as presented in writing to the board in the party's prehearing
submission.
(f) A
party's nonattendance shall not affect the board's authority to issue a
prehearing conference order pursuant to
RSA
541-A:31, V(c).
Notes
#5638, eff 9-1-93; amd by #6762, eff 7-1-98; amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07
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