1. I. Any person aggrieved by a betterment assessment made pursuant to RSA 231:29 may, within 2 months of the notice of tax date and not afterwards, apply in writing to the selectmen or assessors for an abatement of the betterment assessment.
2. II. Upon receipt of an application under paragraph I, the selectmen or assessors shall review the application and shall grant or deny the application in writing within 6 months after the notice of tax date.

3. III.

   1. (a) If the selectmen or assessors neglect or refuse to abate the betterment assessment, any person aggrieved may either:

      1. (1) Appeal in writing to the board of tax and land appeals, upon payment of a $65 filing fee; or
      2. (2) Petition the superior court in the county where the property is located.
   2. (b) The appeal to either the board of tax and land appeals or superior court shall be filed within 8 months of the notice of tax date and not afterwards.
4. IV. For purposes of this section, "notice of tax date" means the date the taxing jurisdiction mails the betterment assessment tax bill.
5. V. Each betterment assessment tax bill shall require a separate abatement request and appeal.

Source. RSA 234:23-e. 1979, 166:1. 1981, 87:1. 2001, 158:35, eff. July 5, 2001.