1. (a) If the board receives a complaint made pursuant to RSA 71-B:16, I or when it comes to the attention of the board from any source pursuant to RSA 71-B:16 II, RSA 75:16, or RSA 79-A:12, I, the board shall:

   1. (1) Notify the property owner against whom the complaint was filed;
   2. (2) Notify the municipality in which the property is located;
   3. (3) Allow the property owner and the municipality an opportunity to respond in writing to the complaint; and
   4. (4) Review the complaint and the property owner's and the municipality's responses and schedule a hearing.
2. (b) If the board finds, based on the complaint and the taxpayer's and the municipality's response, the complaint lacks a good faith basis, the board shall issue an order requiring the complainant to demonstrate why the complaint should not be dismissed or denied without a hearing.

Source. #4684, eff 10-19-89; ss by #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; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23