N.H. Admin. Code § Tax 205.05

Current through Register No. 45, November 7, 2024
Section Tax 205.05 - Checklist to Municipalities
(a) Upon receipt of a timely filed appeal, the board shall send the taxpayer an acknowledgement of its receipt and the municipality a checklist, seeking information including the following:
(1) The date the taxpayer filed the abatement application;
(2) Complete copies of the assessment-record cards for all properties owned by the same taxpayer for the year under appeal;
(3) Copies of the original current use application and map;
(4) Copies of the abatement application, land use change tax bill listing the name on the bill, and the date it was mailed to the taxpayer;
(5) If applicable, the name, address, and telephone number of the municipal contractor defending the appeal; and
(6) A signature section for the municipality to certify a copy of the checklist was mailed to the taxpayer or the taxpayer's representative.
(b) The municipality shall file the completed checklist within 30 days of the board's date on the checklist, copying the taxpayer. If the completed checklist shows the taxpayer has complied with all timely filing requirements, the board shall process the appeal.

N.H. Admin. Code § Tax 205.05

#2256, eff 1-2-83; ss by #2943, eff 12-31-84; EXPIRED: 12-31-90

New. #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

Adopted byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10625-B, Effective 6/26/2014, Expires6/26/2024.
Amended by Number 37, Filed September 14, 2023, Proposed by #13711-B, Effective 8/2/2023, Expires 8/2/2033.