N.H. Code Admin. R. Tax 210.08
Hearings
Effective Aug 2, 2023#5638, eff 9-1-93; ss by #7068, INTERIM, eff8-15-99, 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) If the condemnee fails to attend a preliminary objection hearing, the board shall deny the preliminary objection.
- (b) Unless the parties agree to a hearing elsewhere, just compensation hearings shall be held in the county where the property is located in accordance with RSA 498-A:16.
- (c) Absent specific board order, the board shall view all condemned properties after opening the scheduled just compensation hearing and before taking evidence other than view evidence. Parties shall be prepared at the hearing for the view. Parties shall have plans prepared and marked for the view, and parties shall have boundary lines marked on the property or someone at the view to indicate the boundary lines. The parties shall ensure the board can obtain access to all land and buildings on the condemned property.
- (d) If either party fails to attend the just compensation hearing, the board shall hear the attending party's evidence and review all documents in the board's file.
- (e) Parties planning to have experts, including appraisers, testify at the hearing shall advise the expert to bring their complete file, including all original records and notes, to the hearing.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff8-15-99, 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