The board shall hear appeals from municipal decisions on abatement applications in accordance with RSA 72-B:13. Therefore, before appealing to the board, the taxpayer shall have timely filed an abatement application with the municipality.

Source. #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