N.H. Code Admin. R. Tax 208.05
Steps for Municipal-Wide Reassessment
Effective Aug 2, 2023#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; amd by #7874-B, eff 4-18-03; 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) Whenever a petition or complaint is filed pursuant to RSA 71-B:16, IV or RSA 21-J:3, XXV or whenever the board initiates a proceeding pursuant to RSA 71-B:16, III, the board shall:
- (1) Notify the municipality of the proceeding pursuant to RSA 71-B:16, III or IV;
- (2) For petitions pursuant to RSA 71-B:16, IV, order the municipality to verify the petitioners are taxpayers in the municipality;
- (3) Examine the criteria in RSA 71-B:16-a to decide if a hearing is necessary to determine whether the municipality should be ordered to perform a municipal-wide reassessment at which hearing petitioners, taxpayers, and the municipality shall be heard;
- (4) Require the municipality, no less than 10 days prior to the hearing date, to post copies of the hearing notice in 2 public places in the municipality or to print the hearing notice in a newspaper of general circulation; and
- (5) Issue an order in conformance with RSA 71-B:16-a.
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; amd by #7874-B, eff 4-18-03; 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