N.H. Admin. Code § Tax 208.08 - Steps for Municipal-Wide Current Use Reclassification

(a) Whenever a petition is filed pursuant to RSA 79-A:12, IV or the board initiates a proceeding pursuant to RSA 79-A:12, III, the board shall:

(1) Notify the municipality of the proceeding pursuant to RSA 79-A:12, III or IV;

(2) For petitions pursuant to RSA 79-A:12, IV, order the municipality to verify the petitioners are taxpayers in the municipality;

(3) Hold a hearing on whether the municipality should be ordered to perform a municipal-wide reclassification at which hearing petitioners, taxpayers, and the municipality shall be heard; and

(4) Issue an order in conformance with RSA 79-A:12 and RSA 79-A:13.

Notes

N.H. Admin. Code § Tax 208.08

#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

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.