1. (a) The board may hold prehearing conferences pursuant to RSA 541-A:31, V(c) or require prehearing submissions.

2. (b) Prehearing conferences or prehearing submissions are intended to achieve 2 general goals:

   1. (1) Explore settlement; and
   2. (2) Prepare the matter for final hearing.

3. (c) The prehearing submission shall be filed and exchanged not less than 14 days prior to the scheduled prehearing conference and contain the following:

   1. (1) Identification of any witnesses that may testify at hearing;
   2. (2) Any photographs applicable to the appeal;
   3. (3) Any deed(s) to the property if applicable to the issues on appeal;
   4. (4) Any appraisal(s) defined in Tax 102.05 intended to be submitted at the hearing; however, any appraisal(s) submitted shall conform to the requirements in Tax 201.34;
   5. (5) Assessment-record cards for each comparable property intended to be submitted either separately at the hearing or in an appraisal;
   6. (6) Detailed arguments clearly stating the party’s position;
   7. (7) Identification and attachment of any other exhibits that will be submitted at hearing; and
   8. (8) An opinion of the property’s market value and resulting assessed value as of April 1 of the tax year under appeal.
4. (d) The parties shall be limited to the arguments, witnesses, exhibits, appraisals, and opinion of market value or tax assessment contained in each respective submission. If a taxpayer fails to make a timely submission, the taxpayer shall be limited to the grounds stated, and the evidence referenced, in the appeal document. If a municipality fails to make a timely submission, the municipality shall be limited to evidence relating only to assessment methodology.

5. (e) Parties who fail to attend a prehearing conference shall be deemed to have waived the opportunity to:

   1. (1) Present their positions at the prehearing conference, except as presented in writing to the board in the party's prehearing submission; and
   2. (2) Confront, question, or challenge the other party's position and presentation, except as presented in writing to the board in the party's prehearing submission.
6. (f) A party's nonattendance shall not affect the board's authority to issue a prehearing conference order pursuant to RSA 541-A:31, V(c).

Source. #5638, eff 9-1-93; amd by #6762, eff 7-1-98; amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23