New Hampshire § 71-B:5 Authority;  Duties

New Hampshire Statutes

§ 71-B:5 — Authority; Duties

New Hampshire·Title V TAXATION·Ch. 71-B BOARD OF TAX AND LAND APPEALS

It shall be the duty of the board and it shall have power and authority: I. To hear and determine all matters involving questions of taxation properly brought before it. Such matters may be brought before the board at the pleasure of the taxpayer or as otherwise provided by law. In determining matters before it, the board may institute its own investigation, or hold hearings, or take such other action as it shall deem necessary. II.

(a)To hear and determine appeals by municipalities relating to the equalized valuation of property determined by the commissioner of revenue administration pursuant to RSA 21-J:3, XIII. Any municipality aggrieved by its own equalized valuation as determined by the commissioner of revenue administration must appeal to the board in writing within 30 days of noti

Free access — add to your briefcase to read the full text and ask questions with AI

It shall be the duty of the board and it shall have power and authority:
I. To hear and determine all matters involving questions of taxation properly brought before it. Such matters may be brought before the board at the pleasure of the taxpayer or as otherwise provided by law. In determining matters before it, the board may institute its own investigation, or hold hearings, or take such other action as it shall deem necessary.
II. (a) To hear and determine appeals by municipalities relating to the equalized valuation of property determined by the commissioner of revenue administration pursuant to RSA 21-J:3, XIII. Any municipality aggrieved by its own equalized valuation as determined by the commissioner of revenue administration must appeal to the board in writing within 30 days of notice of its final equalized valuation by the commissioner. The board shall hear and make a final ruling on such appeal within 60 days of its receipt by the board. The board's decision on such appeal shall be final pending a decision by the supreme court. Such appeal shall be filed with the clerk of the supreme court within 20 days after the date the decision is mailed by the board to the municipality. The supreme court shall give any appeal under this section priority in the court calendar.
(b) Decisions by the supreme court on appeals made under subparagraph (a) that are issued prior to September 1 shall be used by the commissioner of revenue administration in determining the taxes to be raised by each municipality for that tax year.
(c) Decisions by the supreme court on appeals made under subparagraph (a) that are issued after September 1 shall be used by the commissioner of revenue administration in determining the taxes to be raised in the tax year commencing April 1 of the succeeding year. Any adjustments that need to be made to a municipality's tax rate based on a decision by the supreme court under this subparagraph shall be made by the commissioner of revenue administration in the tax year commencing April 1 of the succeeding year.
III. To hear and determine all matters relating to the condemnation of property for public uses and the assessment of damages therefor as provided in RSA 498-A.
IV. To hear and determine all matters relating to orders for reassessment properly brought pursuant to RSA 71-B:16.
V. [Repealed.]

New Hampshire § 71-B:5 (Authority; Duties) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

1973, 544:2. 1978, 48:2. 1981, 83:4. 1982, 42:74. 1985, 204:8. 1994, 393:2. 1999, 17:11. 2000, 239:5. 2001, 158:50. 2004, 203:16. 2006, 324:17, eff. Jan. 1, 2007.