N.H. Code Admin. R. Tax 208.08
Steps for Municipal-Wide Current Use Reclassification
Effective Aug 2, 2023#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 8-2-23Board of Tax and Land Appeals
(a) Whenever a petition is filed pursuant to RSA 79-A:12, IV or the board initiates a proceeding pursuant to RSA 79-A:12, III, the board shall:
- (1) Notify the municipality of the proceeding pursuant to RSA 79-A:12, III or IV;
- (2) For petitions pursuant to RSA 79-A:12, IV, order the municipality to verify the petitioners are taxpayers in the municipality;
- (3) Hold a hearing on whether the municipality should be ordered to perform a municipal-wide reclassification at which hearing petitioners, taxpayers, and the municipality shall be heard; and
- (4) Issue an order in conformance with RSA 79-A:12 and RSA 79-A:13.
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; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23