N.H. Admin. Code § Tax 208.03 - Steps for Specific Complaints
(a) If the board
receives a complaint made pursuant to
RSA
71-B:16, I or when it comes
to the attention of the board from any source pursuant to
RSA
71-B:16 II,
RSA
75:16, or
RSA
79-A:12, I, the board shall:
(1) Notify the property owner against whom
the complaint was filed;
(2) Notify
the municipality in which the property is located;
(3) Allow the property owner and the
municipality an opportunity to respond in writing to the complaint;
and
(4) Review the complaint and
the property owner's and the municipality's responses and schedule a
hearing.
(b) If the board
finds, based on the complaint and the taxpayer's and the municipality's
response, the complaint lacks a good faith basis, the board shall issue an
order requiring the complainant to demonstrate why the complaint should not be
dismissed or denied without a hearing.
Notes
#4684, eff 10-19-89; ss by #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 #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.