New Hampshire § 71-B:6 Quorum;  Disqualification;  Temporary Members

New Hampshire Statutes

§ 71-B:6 — Quorum; Disqualification; Temporary Members

New Hampshire § 71-B:6

Title VTAXATION

Ch. 71-BBOARD OF TAX AND LAND APPEALS

This text of New Hampshire § 71-B:6 (Quorum; Disqualification; Temporary Members) 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:6 (2026).

Text

I.In all matters except in hearings and decisions relating to all taxation and eminent domain matters, a majority of the board shall constitute a quorum to transact business. In hearings and decisions in all taxation and eminent domain appeals, the board may sit with a quorum of 2; provided, however, that if the 2 members cannot reach a consensus on the decision, a third member shall review the record and participate in the decision, and the decision of the majority of the 3 shall constitute the board's decision. The third member may be a temporary voting member selected from among the sitting members of the housing appeals board, with the selection of the member being be made in rotation among available members of the housing appeals board.

II.No member of the board shall represent a pa

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I. In all matters except in hearings and decisions relating to all taxation and eminent domain matters, a majority of the board shall constitute a quorum to transact business. In hearings and decisions in all taxation and eminent domain appeals, the board may sit with a quorum of 2; provided, however, that if the 2 members cannot reach a consensus on the decision, a third member shall review the record and participate in the decision, and the decision of the majority of the 3 shall constitute the board's decision. The third member may be a temporary voting member selected from among the sitting members of the housing appeals board, with the selection of the member being be made in rotation among available members of the housing appeals board.
II. No member of the board shall represent a party or testify as an expert witness or render any professional service for any party or interest before the board, and any member having an interest in the subject matter shall be disqualified to act therein.
III. If, in the event of a disqualification or temporary disability of a member or members of the board, it shall become necessary to do so, the board, subject to the approval of the supreme court, shall appoint such number of temporary board members as shall be necessary to meet the requirements herein imposed. Such temporary board members shall serve with respect to such matter until the same has been fully disposed of before the board.
IV. Temporary board members shall have the same qualifications as regular board members in whose place they are acting.
V. A temporary board member shall be compensated at the rate of $75 for each day devoted to the work of the board and shall be reimbursed the necessary and reasonable expenses incurred by him in the performance of his duties.