CHAPTER 87
SB 117-FN – FINAL VERSION
03/10/05 0454s
2005 SESSION
09/04
SENATE BILL 117-FN
This bill requires all utility property tax appeals to be heard by the department of revenue administration prior to appeal to the board of tax and land appeals or the superior court. Currently, valuation appeals are made directly to the board of tax and land appeals or the superior court.
This bill was requested by the department of revenue administration.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
03/10/05 0454s
05-0984
09/04
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Five
AN ACT relative to utility property tax appeals.
Be it Enacted by the Senate and House of Representatives in General Court convened:
87:1 Utility Property Tax; Appeals. Amend RSA 83-F:8 to read as follows:
83-F:8 Appeals. Utility property taxpayers aggrieved by the determination by the commissioner of the value of utility property pursuant to RSA 83-F:3 and the assessment of the tax imposed under this chapter may appeal such [valuation within 30 days of notification of such determination to the board of tax and land appeals or the superior court of the county in which the taxpayer resides or has a place of business. Appeals other than appeals of valuation shall be made] valuations and assessments according to the procedure and subject to the time limits provided for other taxes administered by the department under RSA 21-J.
87:2 Applicability. This act shall apply to all utility property tax appeals under RSA 83-F for property tax years beginning on or after April 1, 2005.
87:3 Effective Date. This act shall take effect April 1, 2005.
(Approved: June 7, 2005)
(Effective Date: April 1, 2005)