N.H. Code Admin. R. Tax 201.30
Evidence
Effective Jul 19, 2023#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 7-19-23Board of Tax and Land Appeals
- (a) Pursuant to RSA 71-B:7 the board shall not be bound by the strict rules of evidence adhered to in the superior court.
- (b) In ruling on objections to evidence presented, the board shall give due regard to the principles behind the rules of evidence and the board's statutory function and purpose.
- (c) The board shall exclude irrelevant, immaterial, and unduly repetitious evidence in accordance with RSA 541-A:33, II.
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