N.H. Code Admin. R. Tax 207.08
Board Investigation of Complaint
Effective Aug 2, 2023#2943, eff 12-31-84; rpld by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98 New. #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23Board of Tax and Land Appeals
- (a) The board shall initiate any complaint investigation it deems appropriate.
- (b) Complaint investigations shall be conducted by the board staff but not by the board members.
- (c) Upon commencement of a complaint investigation, the board shall inform the tax representative about the nature and purpose of the complaint investigation.
- (d) All complaint investigative materials shall be placed in a written report filed with the board and copied to the tax representative.
- (e) The complaint investigative report shall be filed within 60 days of the complaint filing. The tax representative shall then have 20 days to file a response to the report.
- (f) Unless previously supplied, if the complaint investigative report shall be used at a disciplinary hearing, it shall be provided to the tax representative no less than 20 days before the hearing.
Source. #2943, eff 12-31-84; rpld by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98 New. #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23