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Home » US Law » 2022 New Hampshire Revised Statutes » Title V - Taxation » Title 71-B - Board of Tax and Land Appeals

Section 71-B:1 – Board Established.

    71-B:1 Board Established. – There is hereby established a board of tax and land appeals, hereinafter referred to as the board, which shall be composed of 3 members who shall be learned and experienced in questions of taxation or of real estate valuation and appraisal or of both. The members of the board shall […]

Section 71-B:10 – Notice.

    71-B:10 Notice. – The board shall serve notice in writing of the time, place, and cause of any hearing upon all parties at least 20 days prior to the date of the hearing. Source. 1973, 544:2. 1988, 1:1, eff. April 19, 1988.

Section 71-B:11 – Jurisdiction.

    71-B:11 Jurisdiction. – 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 […]

Section 71-B:12 – Appeal.

    71-B:12 Appeal. – Decisions of the board may be appealed by either party only in accordance with the provisions of RSA 541 as from time to time amended; provided, however, that there shall be only one appeal allowed per person on each parcel of land until such time as a reassessment has been made. […]

Section 71-B:13 – Enforcement of Decisions.

    71-B:13 Enforcement of Decisions. – After a decision of the board becomes final, the board shall, at the request of any party, file a certified abstract thereof in the Merrimack county superior court. The clerk of said court shall forthwith enter judgment thereon and such judgment may be enforced as with any final judgment […]

Section 71-B:14 – Staff.

    71-B:14 Staff. – The board shall have upon its staff at least one review appraiser who shall be a classified state employee and who shall be competent to review the value of property for tax and eminent domain purposes. In addition, the board shall have such clerical and technical staff as may be necessary […]

Section 71-B:15 – Office.

    71-B:15 Office. – The board shall be provided with an office in Concord in which its records, documents and books shall be kept, and with a suitable room in which it may hold hearings. Source. 1973, 544:2, eff. Sept. 1, 1973.

Section 71-B:16 – Order for Reassessment.

    71-B:16 Order for Reassessment. – The board may order a reassessment of taxes previously assessed or a new assessment to be used in the current year or in a subsequent tax year of any taxable property in the state: I. When a specific written complaint is filed with it, by a property owner, within […]

Section 71-B:16-a – Criteria for Ordering Reassessment.

    71-B:16-a Criteria for Ordering Reassessment. – Prior to making any determination to order a reassessment or a new assessment under RSA 71-B:16, III, the board shall give notice to the selectmen or assessors of the taxing district and, if requested, hold a hearing on the matter at which the selectmen or assessors shall have […]

Section 71-B:17 – Procedure for.

    71-B:17 Procedure for. – When ordered to make an assessment or reassessment the selectmen or assessors shall make it within such time as the board orders. If a town meeting or a city council prior to the expiration of the time prescribed in the order votes to have a complete appraisal or reappraisal made […]

Section 71-B:18 – Expense of.

    71-B:18 Expense of. – The expense of such assessment or reassessment, if made by the commissioner of revenue administration or by professional appraisers employed by him, shall be promptly paid to the state by the town or city in which the property assessed is situated upon notification by the commissioner of the amount due. […]

Section 71-B:19 – Effect.

    71-B:19 Effect. – Any such assessment or reassessment if satisfactory to the board shall when completed be returned to the clerk of the city or town, and shall be treated as an original assessment and the selectmen or assessors shall assess the taxes on the property accordingly. If it is advisable or necessary for […]

Section 71-B:2 – Appointment; Term; Chairman.

    71-B:2 Appointment; Term; Chairman. – The members of the board shall be appointed by the supreme court and commissioned by the governor for a term of 3 years and until their successors are appointed and qualified; provided, however, that any vacancy on the board shall be filled for the unexpired term. The supreme court […]

Section 71-B:20 – Legal Counsel.

    71-B:20 Legal Counsel. – Whenever an assessment or reassessment made upon order of the board results in a petition being brought in the superior court or before the board by a taxpayer against a city or town for abatement of the tax so assessed the attorney general in his discretion, upon request of the […]

Section 71-B:21 – Neglect to Comply With Board’s Orders.

    71-B:21 Neglect to Comply With Board’s Orders. – Neglect or failure on the part of any selectman or assessor to comply with such orders shall be deemed wilful neglect of duty, and he shall be subject to the penalties provided by law in such cases. Source. 1973, 544:2, eff. Sept. 1, 1973.

Section 71-B:22 – Appeal From.

    71-B:22 Appeal From. – Any person aggrieved because of such reassessment, whether made by the selectmen or by or upon order of the board, shall have the same rights to apply for an abatement as are conferred by RSA 76:16-a and RSA 76:17. Source. 1973, 544:2. 1982, 42:76. 1983, 345:2, eff. Aug. 17, 1983.

Section 71-B:3 – Removal.

    71-B:3 Removal. – Any member may be removed by the same authority for inefficiency, neglect of duty or malfeasance in office; but, before removal, he shall be furnished with a copy of the charges against him, and have an opportunity to be heard in defense. Source. 1973, 544:2, eff. Sept. 1, 1973.

Section 71-B:4 – Compensation.

    71-B:4 Compensation. – Each member of the board shall receive the annual salary prescribed by RSA 94:1 and reasonable expenses, including transportation, subject to the approval of the governor and council. Source. 1973, 544:2, eff. Sept. 1, 1973.

Section 71-B:5 – Authority; Duties.

    71-B:5 Authority; Duties. – 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. […]

Section 71-B:6 – Quorum; Disqualification; Temporary Members.

    71-B:6 Quorum; Disqualification; Temporary Members. – 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 […]