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1 Board of Tax and Land Appeals; Offices; Hearings. Amend RSA 498-A:16 to read as follows:
498-A:16 Offices; Hearings. The board shall be provided with suitable office space in Concord, together with such furnishings and office equipment as shall be necessary for the administration of its business . All hearings before the board shall be open to the public , and Each hearing shall be held in the county in which the declaration has been filed unless the parties agree to a hearing elsewhere. To the extent of available space, hearings shall be conducted in the respective county courthouse ; otherwise, they shall be held in such place or places, accessible to the public, as the board shall direct .
2 Effective Date. This act shall take effect January 1, 2026.
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1 Board of Tax and Land Appeals; Offices; Hearings. Amend RSA 498-A:16 to read as follows:
498-A:16 Offices; Hearings. The board shall be provided with suitable office space in Concord, together with such furnishings and office equipment as shall be necessary for the administration of its business , and with a suitable room in which it may hold hearings. Any party may elect to participate in a just compensation hearing under RSA 498-A:24 through electronic or telephonic means consistent with RSA 91-A . All hearings before the board shall be open to the public . Each hearing shall be held in the county in which the declaration has been filed , unless the parties agree to a hearing at the board 's hearing room in Concord . To the extent there is a lack of available space in the respective county courthouse , as determined solely by the board, the hearing shall then be conducted in the board 's hearing room in Concord .
2 Effective Date. This act shall take effect January 1, 2026.