N.H. Admin. Code § Tax 201.31 - Exchange and Submittal of Exhibits

(a) The party offering any exhibit, including appraisals and statistical reports, shall provide one original to be marked, one copy to the other party and 3 copies to the board. These copies shall be provided after the hearing notice, but not less than 14 days before the hearing.

(b) An appraisal or statistical report submitted with the abatement application, the appeal document, or otherwise submitted before the hearing notice shall not constitute compliance with this rule. If a party fails to comply with (a) above, the board shall exclude the appraisal or statistical report.

(c) Additional copies shall not be required for photographs, maps, or other documents that are not easily copied.

(d) If a party fails to supply the correct number of copies, the board shall either return the document for copying by the party or copy the document and bill the party for copying costs.

(e) Any party submitting rebuttal evidence shall provide the required copies in (a) at the time of submittal.

Notes

N.H. Admin. Code § Tax 201.31

#5638, eff 9-1-93; ss 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

Amended byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10624, Effective 6/26/2014. Amended by Number 32, Filed August 10, 2023, Proposed by #13687, Effective 7/19/2023.