New Hampshire Statutes

§ 71-B:11 — Jurisdiction

New Hampshire § 71-B:11
JurisdictionNew Hampshire
Title VTAXATION
Ch. 71-BBOARD OF TAX AND LAND APPEALS

This text of New Hampshire § 71-B:11 (Jurisdiction) 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. § 71-B:11 (2026).

Text

In addition to where specifically provided by law, wherever the superior courts have jurisdiction to determine questions relating to taxation de novo, the taxpayer may elect to bring such questions before the board which shall determine the issue de novo. An election by a taxpayer to bring an action before the board shall be deemed a waiver of any right to bring an action in the superior court.

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Legislative History

1973, 544:2, eff. Sept. 1, 1973.

Nearby Sections

15
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Bluebook (online)
New Hampshire § 71-B:11, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/71-B/71-B%3A11.