1. (a) Any person aggrieved by the assessment of a land use change tax may, within 2 months of the notice of tax date and not afterwards, apply in writing to the municipal assessing officials for an abatement of the land use change tax.
2. (b) Upon receipt of the abatement request, the municipal assessing officials shall either grant or deny the abatement request within 6 months after the notice of tax date.
3. (c) If the municipal assessing officials neglect or refuse to abate the land use change tax, any person aggrieved may appeal within 8 months of the notice of tax date and not afterwards to either the board of tax and land appeals or superior court in accordance with RSA 79-A:10.

Source. (See Revision Note #1 and Revision Note #2 at chapter heading for Cub 300) #12857-B, eff 8-23-19