1. (a) In property tax appeals, the taxpayer shall have the burden of proving the assessment was disproportionate or illegal, resulting in the taxpayer paying a disproportionate share of taxes in accordance with Appeal of Town of Sunapee, 126 N.H. 214, 217 (1985).
2. (b) In property tax appeals, the board shall consider all of the property within a municipality owned by a taxpayer to determine if the aggregate assessment on all the properties is disproportionate to assessments generally prevailing in the municipality in accordance with Appeal of Town of Sunapee, 126 N.H. 214, 217 (1985).

Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07 (from Tax 203.10); ss by #9538, eff 9-8-09 (from Tax 203.08); ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23