HB1502 (2012) Detail

Relative to appeal of abatement requests to the board of tax and land appeals.


HB 1502-FN – AS INTRODUCED

2012 SESSION

12-2579

10/09

HOUSE BILL 1502-FN

AN ACT relative to appeal of abatement requests to the board of tax and land appeals.

SPONSORS: Rep. Weyler, Rock 8; Rep. K. Hutchinson, Rock 3; Rep. Baroody, Hills 13; Sen. Forrester, Dist 2

COMMITTEE: Executive Departments and Administration

ANALYSIS

This bill requires that appeals by taxpayers of abatement requests denied by the selectmen or assessors shall be investigated by the board of tax and land appeals without deferring to the decision of the selectmen or assessors and that the board shall duly consider the appellant’s statement of the appeal and explanation of facts relating to the abatement request.

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

12-2579

10/09

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twelve

AN ACT relative to appeal of abatement requests to the board of tax and land appeals.

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 Abatement of Taxes; Appeal to Board of Tax and Land Appeals. Amend RSA 76:16-a, I-IV to read as follows:

I. If the selectmen neglect or refuse to so abate, in accordance with RSA 76:16, any person aggrieved, having complied with the requirements of RSA 74, upon payment of a $65 filing fee, may apply in writing to the board of tax and land appeals. The appeal shall be filed on or before September 1 after the date of notice of tax under RSA 76:1-a, and not afterwards. The board[, after] shall conduct an inquiry and investigation[,] into the appeal of the person aggrieved, in which the board shall not give deference to the decision of the selectmen or assessors under RSA 76:16 but shall duly consider the appellant’s statement of the appeal and explanation of facts relating to the abatement request. The board shall hold a hearing if requested, as provided in this section, and shall make such order thereon as justice requires; and such order shall be enforceable as provided hereafter. If the appeal is filed before July 1 the person aggrieved shall state in the appeal to the board the date of the municipality's decision on the RSA 76:16 application.

II. Upon receipt of an application under the provisions of paragraph I, the board of tax and land appeals shall give notice in writing to the affected town or city of the receipt of the application by mailing such notice to the town or city clerk thereof by certified mail. Such town or city may request in writing a hearing on such application within 30 days after the mailing of such notice and not thereafter. If a hearing is requested by a town or city, the board of tax and land appeals shall, not less than 30 days prior to the date of hearing upon such application, give notice of the time and place of such hearing to the applicant and to the town or city in writing. Nothing contained in this paragraph shall be construed to limit the rights of taxpayers to a hearing before the board of tax and land appeals.

III. The applicant and the town or city shall be entitled to appear by counsel, may present evidence to the board of tax and land appeals and may subpoena witnesses. Either party may request that a stenographic record be kept of the hearing. Any investigative report filed by the staff of the board of tax and land appeals shall be made a part of such record.

IV. In such hearing, the board of tax and land appeals shall not be bound by the technical rules of evidence, and shall hear and receive all relevant testimony and consider all relevant facts asserted by the aggrieved party.

2 Effective Date. This act shall take effect January 1, 2013.

LBAO

12-2579

11/07/11

HB 1502-FN - FISCAL NOTE

AN ACT relative to appeal of abatement requests to the board of tax and land appeals.

FISCAL IMPACT:

    The Legislative Budget Assistant has determined that this legislation has a total fiscal impact of less than $10,000 in each of the fiscal years 2012 through 2016.

Links

HB1502 at GenCourtMobile

Action Dates

Date Body Type

Bill Text Revisions

HB1502 Revision: 21505 Date: Dec. 14, 2011, midnight

Docket