New Hampshire Statutes
§ 72-B:13 — Excavation Tax Appeal and Abatement
An owner may, within 90 days of notice of the excavation tax, appeal to the assessing officials in writing for an abatement from the original assessment, but no owner shall be entitled to an abatement unless such owner has complied with the provisions of RSA 72-B:8, RSA 72-B:8-a and RSA 72-B:9. If the assessing officials neglect or refuse to abate, an owner may, at the owner's election within 6 months of notice of such tax and not afterwards, petition the superior court of the county where the operation took place, or the board of tax and land appeals. A petition to the board of tax and land appeals shall be accompanied with a $65 filing fee.
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Legislative History
1997, 219:2. 1999, 301:14. 2001, 211:6, eff. April 1, 2002.
Nearby Sections
15
§ 72-B:10
Doomage§ 72-B:11
Disposition of the Excavation Tax§ 72-B:13
Excavation Tax Appeal and Abatement§ 72-B:16
Administration and Enforcement Fee§ 72-B:17
Enforcement§ 72-B:18
Rulemaking§ 72-B:2
Definitions§ 72-B:4
Assessment of the Excavation Tax§ 72-B:5
Bond