The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to the application form for abatement under RSA 227-H:12 and the granting of hearings. Application for such abatement shall be made on forms provided by the commissioner of revenue administration. On the facts stated in such application, the commissioner of revenue administration may make such abatement on a case by case basis as equity may require, subject to the limitations provided in this chapter. After the commissioner of revenue administration has made the decision known, any town dissatisfied with the decision may, within 30 days, request a hearing. The commissioner of revenue administration shall grant a hearing, after giving due notice to the selectmen.
Source. 1995, 299:1, eff. Jan. 1, 1996.