1. (a) The rules of practice and procedure set forth in this chapter shall apply to all requests for hearing under authority of RSA 227-H:13 and RSA 227-H:18 by any town, or selectmen of any town.
2. (b) Petitions appealing the decision of the department regarding an application for abatement of tax on forest lands under RSA 227-H:15, or regarding an application for payment for lost taxes under RSA 227-H:17 shall be filed within 30 days of receipt of notification of the department's decision on the application.
3. (c) Upon receipt of the appeal, a hearing date shall be promptly set and notice thereof given by certified mail to the selectmen as required by RSA 227-H:13 or RSA 227-H:18.
4. (d) In accordance with RSA 227-H:18, the order of the commissioner with regard to the appeal of an application for payment for lost taxes shall be final and no further appeal shall be accepted.

Source. #4060, eff 5-29-86; ss by #4510, eff 10-26-88; ss by #5389, eff 5-5-92, EXPIRED: 5-5-98 New. #6749, eff 5-19-98, EXPIRED: 5-19-06 New. #8658-B, eff 6-13-06, EXPIRED: 6-13-14 New. #11077, INTERIM, eff 4-20-16, EXPIRES: 10-17-16; ss by #11185-B, eff 9-20-16