N.H. Admin. Code § Tax 208.05 - Steps for Municipal-Wide Reassessment

(a) Whenever a petition or complaint is filed pursuant to RSA 71-B:16, IV or RSA 21-J:3, XXV or whenever the board initiates a proceeding pursuant to RSA 71-B:16, III, the board shall:

(1) Notify the municipality of the proceeding pursuant to RSA 71-B:16, III or IV;

(2) For petitions pursuant to RSA 71-B:16, IV, order the municipality to verify the petitioners are taxpayers in the municipality;

(3) Examine the criteria in RSA 71-B:16-a to decide if a hearing is necessary to determine whether the municipality should be ordered to perform a municipal-wide reassessment at which hearing petitioners, taxpayers, and the municipality shall be heard;

(4) Require the municipality, no less than 10 days prior to the hearing date, to post copies of the hearing notice in 2 public places in the municipality or to print the hearing notice in a newspaper of general circulation; and

(5) Issue an order in conformance with RSA 71-B:16-a.

Notes

N.H. Admin. Code § Tax 208.05

#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; amd by #7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09

Amended byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10625-B, Effective 6/26/2014, Expires6/26/2024. Amended by Number 37, Filed September 14, 2023, Proposed by #13711-B, Effective 8/2/2023, Expires 8/2/2033.