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58 chapters · 797 sections in this title.
RSA 71-B:1 Board Established
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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 real estate valuation and appraisal, or both. At least one member of the board …
RSA 71-B:10 Notice
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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.
RSA 71-B:11 Jurisdiction
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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 taxpaye…
RSA 71-B:12 Appeal
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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.
