New Hampshire § 31:146 Abatement and Appeal of Assessments and Fees

New Hampshire Statutes

§ 31:146 — Abatement and Appeal of Assessments and Fees

New Hampshire § 31:146

Title IIITOWNS, CITIES, VILLAGE DISTRICTS, AND UNINCORPORATED PLACES

Ch. 31POWERS AND DUTIES OF TOWNS

SubdivisionWater and/or Sewer Utility Districts

This text of New Hampshire § 31:146 (Abatement and Appeal of Assessments and Fees) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 31:146 (2026).

Text

I.Any person aggrieved by an assessment or fee made under this subdivision may, within 2 months of the notice of assessment, apply in writing to the governing body of the district for an abatement of such assessment or fee.

II.Upon receipt of an application under paragraph I, the governing body of the district shall review the application and shall, in writing, grant or deny the application in whole or in part to correct any error in the assessment or fee within 6 months after the notice of assessment or imposition of the fee.

III.If the governing body of the district neglects or refuses to abate the assessment or fee, any person aggrieved may petition the superior court in the county where the property is located within 8 months of the notice of assessment or imposition of the fee. IV.

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I. Any person aggrieved by an assessment or fee made under this subdivision may, within 2 months of the notice of assessment, apply in writing to the governing body of the district for an abatement of such assessment or fee.
II. Upon receipt of an application under paragraph I, the governing body of the district shall review the application and shall, in writing, grant or deny the application in whole or in part to correct any error in the assessment or fee within 6 months after the notice of assessment or imposition of the fee.
III. If the governing body of the district neglects or refuses to abate the assessment or fee, any person aggrieved may petition the superior court in the county where the property is located within 8 months of the notice of assessment or imposition of the fee.
IV. For purposes of this section, "notice of assessment" means the date shown on the assessment bill.
V. Each assessment bill or fee shall require a separate request and appeal.
VI. For good cause shown, the governing body of the district may abate any such assessment or fee made by them or by their predecessors.