N.H. Admin. Code § Tax 201.38 - Costs

(a) Except as otherwise provided by law, costs shall be awarded as in the superior court. The board shall order a party to pay the other party's costs when the board finds the matter was frivolously brought, maintained, or defended in accordance with RSA 21-J:28-b, VI, RSA 71-B:9, RSA 76:17-b, and RSA 498-A:26-a. All awards of costs shall be limited to reasonable costs.

(b) Filing fees shall be reimbursed in accordance with RSA 76:17-b whenever the board grants an abatement because of an incorrect tax assessment due to a clerical error or a plain and clear error of fact and not of interpretation.

(c) If the board awards costs, the party awarded costs shall:

(1) State in writing or on the record the costs sought; and

(2) Submit documentation that shall prove the party incurred the costs being sought.

(d) Costs for a party's expert witness shall be limited to those reasonable fees incurred for the witness's testimony, but no costs shall be awarded for the witness's research or preparation in accordance with Fortin v. Manchester Housing Authority, 133 N.H. 154, 157-60 (1990).

(e) Nothing in this section shall affect the sovereign immunity of the state and its political subdivisions.

Notes

N.H. Admin. Code § Tax 201.38

#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 (formerly Tax 201.39).