, 300 & 500 Various Section of Administrative Rules of the Board of Tax and Land Appeals

(a) This section shall apply to all matters before the board, except for hearing attendance, which shall be governed by Tax 202.05. This section shall establish a procedure for addressing noncompliance with board orders or requests. (b) A party who fails to respond to or comply w…

(a) This section shall not apply to hearing attendance, which shall be governed by Tax 202.05. (b) If a party timely complies with a default order, the board shall, without order, proceed with the appeal. (c) If a party fails to timely cure the default order, the board shall issu…

(a) To set aside a final default, a party shall move to strike the final default, stating in the motion the reason the party failed to comply with the board's original order or rule and stating the reason the party failed to timely cure the default once ordered to do so. (b) The …

(a) Any party may appear before the board on its own behalf, by an attorney upon compliance with Tax 201.09, or by an agent upon compliance with Tax 207. The actions or inactions of attorneys or agents shall bind the represented party. (b) Nothing in this section shall be interpr…

(a) Except as noted below, each party shall file an appearance signed by the party or the party's attorney, agent, or municipal consultant, listing: (1) The name and docket number of the matter; (2) The party for whom the appearance is filed; and (3) The appearing person's name, …

(a) An attorney who is a member in good standing of the bar of any court of the United States or of the highest court of any state shall be permitted to practice before the board in a particular action after filing an appearance. An out of state attorney shall include a certifica…

(a) All documents filed with the board shall include the filing party's mailing address, actual street address, and daytime phone number. (b) Parties shall notify the board of any change in address or phone number. (c) Unless otherwise required by statute or rule, service of writ…

(a) An attorney, agent, or municipal consultant may withdraw by filing a withdrawal of appearance motion with the board, copying the client and all other parties. The withdrawal motion shall include the party's current address and phone number. (b) The motion to withdraw appearan…

If the property subject to a proceeding is conveyed during a tax year or while an appeal is pending, the original taxpayer shall continue to be the party, unless the board, on its own or upon a motion and after notice, directs the person to whom the interest has been transferred …

Parties, attorneys, agents, and municipal consultants shall conduct themselves in a truthful and respectful manner in all of their dealings with the board and other parties, attorneys, and agents. Notes N.H. Admin. Code § Tax 201.13 #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-…

(a) All documents, except the appeal document, filed with the board shall be simultaneously copied to all other parties, but need not be copied to interested parties. The submitting party shall state in the document that a copy was sent to all other parties. (b) The party filing …

(a) In addition to complying with all other applicable rules, every document shall include at the beginning: (1) The name of the case; (2) The docket number; (3) The title of the document, for example, "Motion to Continue"; (4) The name, address, and telephone number of the submi…

(a) Every document shall be signed by the party or the party's attorney, agent, or municipal consultant. The document shall include the signer's name, address, and telephone number. (b) The signature on a document, whether it is an original or a facsimile, shall constitute a cert…

(a) If a party submits a document by any electronic means, that document shall not constitute a filed document as defined in Tax 102.26, unless specifically permitted by the board prior to its submission. (b) If a party files with the board a document that does not comply with an…

(a) Requests for board action shall be made by filing an original and 3 copies of a motion for each docket that complies with all applicable board rules, and: (1) Is in writing unless made on the record at a hearing; (2) States with specificity the grounds therefore; (3) States t…

(a) Parties may employ discovery to adequately prepare an appeal, provided discovery requests are not overly burdensome based on the type and complexity of the appeal. A party may informally seek information and documents from the other party, but the board shall only enforce for…

(a) The board may hold prehearing conferences pursuant to RSA 541-A:31, V(c) or require prehearing submissions. (b) Prehearing conferences or prehearing submissions are intended to achieve 2 general goals:(1) Explore settlement; and (2) Prepare the matter for final hearing. (c) T…

In actions involving common questions of law or fact the board shall, upon motion or its own initiative: (a) Consolidate part of or all of the actions, including hearings and decisions; and (b) Make such orders concerning proceedings therein to avoid unnecessary costs or delay. N…

(a) The taxpayer may withdraw a case by filing a written withdrawal. The taxpayer shall provide a copy of the withdrawal to the municipality or DRA. (b) The withdrawal shall be accepted and the matter marked "withdrawn; no further action" except the municipality shall have 10 day…

(a) Settlements between the parties shall be encouraged in accordance with RSA 541-A:31, V. Parties shall attempt to settle a matter before it is scheduled for a hearing. (b) All settlement agreements, except those made on the record or recited in an order, shall: (1) Be in writi…

(a) Where the applicable statute authorizes an appeal to the board or the superior court, taking an appeal to one tribunal shall be a waiver of the right to appeal to the other tribunal in accordance with RSA 21-J:28-b, IV, RSA 71-B:11, RSA 76:16-a, RSA 76:17, and RSA 79-A:9, VI.…

(a) If witnesses and documents are to be subpoenaed, the board and parties shall follow the procedures used in the superior court in accordance with RSA 71-B:9 and RSA 516. (b) The board shall not issue subpoenas to parties wishing to subpoena witnesses or documents. (c) The part…

(a) A motion for continuance, that is, a request to reschedule a hearing, shall: (1) Be filed within 14 days of the clerk's date on the hearing notice except when a later filing is justified by accident, mistake, or misfortune; (2) State with specificity the reason for the motion…

(a) This section is intended to promote the efficient use of the board's and the parties' time at hearings. This section is not intended to impede a party's right to a hearing, but it is intended to require parties to make succinct and organized presentations. (b) All hearings sh…

(a) On its own or upon motion or request, the board may hold any proceeding using telephonic or other electronic means. (b) The board shall record all such proceedings held under (a) above. Notes N.H. Admin. Code § Tax 201.28 #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99, …

(a) The board shall record all oral proceedings pursuant to RSA 541-A:31, VII. Parties may, at their own expense, arrange to have a stenographer at any hearing. (b) The recording shall be available for inspection as provided by RSA 71-B:7 and any person shall contact the board to…

(a) Pursuant to RSA 71-B:7 the board shall not be bound by the strict rules of evidence adhered to in the superior court. (b) In ruling on objections to evidence presented, the board shall give due regard to the principles behind the rules of evidence and the board's statutory fu…

(a) The party offering any exhibit, including appraisals and statistical reports, shall provide one original to be marked, one copy to the other party and 3 copies to the board. These copies shall be provided after the hearing notice, but not less than 14 days before the hearing.…

(a) In eminent domain proceedings, exhibits shall be available for pick up once the board's just compensation report is issued. Exhibits not picked up within 90 days of the board's just compensation report shall be destroyed. (b) In all other proceedings, upon written request, ex…

(a) This section is intended to ensure adequate preparation for hearings without overburdening the parties. The notification of comparables enables one party to review the other party's comparables before the hearing, thereby avoiding surprise and resulting in more informed prese…

(a) Appraisals are submitted to present and support a party's opinion of value or assessment in an organized and succinct format. This section is intended to ensure the board receives appraisals that are uniformly prepared with all relevant information presented in an organized w…

(a) All requests for findings or rulings and hearing memoranda shall be submitted to the board before the close of a hearing. When parties have leave to submit requests or memoranda after a hearing, the board shall provide the parties with a filing schedule. The party with the bu…

(a) Motions for rehearing, reconsideration, or clarification or other such post hearing motion, collectively "rehearing motion," shall be filed within 30 days after the clerk's date on the board's order or decision. Filing a rehearing motion shall be a prerequisite to appealing t…

(a) Clerical mistakes in decisions, orders, or other parts of the record, arising from oversight or omission, shall be corrected by the board at any time on its own initiative or party's motion. (b) Such mistakes shall be corrected before an appeal is docketed in the supreme cour…

(a) Except as otherwise provided by law, costs shall be awarded as in the superior court. The board shall order a party to pay the other party's costs when the board finds the matter was frivolously brought, maintained, or defended in accordance with RSA 21-J:28-b, VI, RSA 71-B:9…

(a) Upon board member initiative or upon a party's motion, a board member shall, for good cause or to avoid the appearance of impropriety or lack of impartiality, withdraw from any adjudicative proceeding. (b) Pursuant to Taylor Boren v. Isaac, 143 N.H. 261 (1998), recusal shall …

(a) Request for a waiver for failure to comply with a rule or board order shall not be routinely granted. (b) The board shall grant a waiver for failure to comply with a rule or board order when the failure was due to accident, mistake, or misfortune or when justice otherwise req…

This part, as well as Tax 201, shall apply to all property tax appeals, exemption appeals, current use appeals, LUCT appeals, timber tax appeals, excavation tax appeals, appeals of residences located in an industrial or commercial zone, betterment assessment, town lines and peram…

(a) To appeal to the board, a taxpayer shall, within the statutory period and in writing, file an appeal document with the board after complying with all other prerequisites to appealing to the board. Requirements for appeal documents shall be as stated by type of appeal in Tax 2…

(a) Timely filing of the abatement application and the appeal document shall be prerequisites for the board having jurisdiction over an appeal. (b) Whenever an issue of timely filing of an abatement application or appeal document arises, the board shall: (1) Notify the taxpayer o…

The discovery procedures shall be as stated in Tax 201.19. Notes N.H. Admin. Code § Tax 202.04 #2256, eff 1-2-83; ss by #2943, eff 12-31-84; EXPIRED: 12-31-90 New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd by #7874-B, …

(a) The purpose of this section is to ensure: (1) That parties attend all hearings; (2) The efficient use of the board's and the parties' time; and (3) The board and the parties have an opportunity to obtain relevant information through presentations and inquiries at hearings. (b…

(a) If taxes have been paid and an abatement ordered, the municipality shall, within 2 months of the clerk's date on the order, refund the abated taxes, plus interest at the rate set pursuant to RSA 76:17-a, from the date the taxes were paid to the date the refund is paid. (b) Th…

(a) Pursuant to RSA 76:13, RSA 80:32, or RSA 80:69, interest on overdue taxes shall be based on the ordered assessment. If the board grants an abatement and taxes have not been paid, interest shall only be due on the ordered assessment in accordance with Western Union Telegraph C…

(a) The appeal of the board's decision shall be pursuant to RSA 541:6. (b) Filing a rehearing motion pursuant to RSA 541:3 and RSA 541:4 shall be a prerequisite for appealing a board decision in accordance with Tax 201.36. Notes N.H. Admin. Code § Tax 202.08 #5638, eff 9-1-93; ss…

This part, as well as Tax 201, and Tax 202, shall apply to property tax appeals. Notes N.H. Admin. Code § Tax 203.01 #2256, eff 1-2-83; ss by #2943, eff 12-31-84; EXPIRED: 12-31-90 New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-1…

(a) The board shall hear appeals from municipal decisions on abatement applications in accordance with RSA 76:16-a and Appeal of Town of Sunapee, 126 N.H. 214, 216 (1985). Therefore, before appealing to the board, the taxpayer shall have filed a timely abatement application with …