In excavation tax appeals, the taxpayer shall have the burden of proving the volume of earth upon which the assessment was made was not properly determined in accordance with RSA 72-B:1.

Source. #7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07 (from Tax 214.07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23