HB 180 – AS INTRODUCED
2005 SESSION
10/09
HOUSE BILL 180
AN ACT relative to appeals of decisions relating to current use taxation.
SPONSORS: Rep. Philbrick, Carr 2
COMMITTEE: Municipal and County Government
This bill removes the alternative of an appeal to the superior court in current use tax matters and other land restrictions, requiring such appeals to be to the board of tax and land appeals.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
05-0464
10/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Five
AN ACT relative to appeals of decisions relating to current use taxation.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Current Use Taxation; Appeal to Board of Tax and Land Appeals. Amend RSA 79-A:9, VI to read as follows:
VI. Either party aggrieved by the decision of the board of tax and land appeals may appeal pursuant to the provisions of RSA 71-B:12. For the purposes of such appeal, the findings of fact by said board shall be final. Any such appeal shall be limited to questions of law. [An election by an applicant to appeal in accordance with this paragraph shall be deemed a waiver of any right to petition the superior court in accordance with RSA 79-A:11.]
2 Abatement of Land Use Change Tax; Appeals. Amend RSA 79-A:10, III to read as follows:
III.(a) If the selectmen or assessors neglect or refuse to abate the land use change tax, any person aggrieved may [either:
(1)] apply in writing to the board of tax and land appeals accompanied with a $65 filing fee[; or
(2) Petition the superior court in the county].
(b) The appeal to [either] the board of tax and land appeals [or superior court] shall be filed within 8 months of the notice of tax date and not afterwards.
3 Appeals; Reference Deleted. Amend RSA 79-A:14 to read as follows:
79-A:14 Neglect of Duty. Neglect or failure on the part of any assessing official to comply with an order of the board of tax and land appeals issued pursuant to RSA 79-A:9 [or an order of the superior court made pursuant to RSA 79-A:11] shall be deemed willful neglect of duty, and such assessing official shall be subject to the penalties provided by law in such cases.
4 Conservation Restriction; Appeals. Amend RSA 79-B:5 to read as follows:
79-B:5 Appeal to Board of Tax and Land Appeals [or Superior Court]. If the assessing officials deny in whole or in part any application for classification as restricted land or impose the penalty as provided in RSA 79-B:6 of this chapter, the applicant may appeal [either] to the board of tax and land appeals [or the superior court] in the same manner as provided for appeals of current use classification pursuant to RSA 79-A:9 [or RSA 79-A:11].
5 Discretionary Easements; Appeals. Amend RSA 79-C:5, II to read as follows: II. If the governing body denies the application to grant a discretionary easement to the municipality, such denial shall be accompanied by a written explanation. The local governing body’s decision may be appealed using the procedures of [either] RSA 79-A:9 [or 79-A:11], provided, however, that such denial shall be deemed discretionary and shall not be set aside by the board of tax and land appeals [or the superior court] except for bad faith, discrimination, or the application of criteria other than those set forth in RSA 79-C:3 and paragraph I of this section.
6 Discretionary Preservation Easements; Appeals. Amend RSA 79-D:5, II to read as follows:
II. If the governing body denies the application to grant a discretionary preservation easement to the municipality, such denial shall be accompanied by a written explanation. The local governing body’s decision may be appealed by using the procedures of [either] RSA 79-A:9 [or 79-A:11] provided, however, that such denial shall be deemed discretionary and shall not be set aside by the board of tax and land appeals [or the superior court] except for bad faith, discrimination, or the application of criteria other than those set forth in RSA 79-D:3 and paragraph I of this section.
7 Repeal. RSA 79-A:11, relative to appeals to superior court of current use tax matters, is repealed.
8 Effective Date. This act shall take effect January 1, 2006.