Text to be removed highlighted in red.
1 Taxation; Board of Tax and Land Appeals; Legal Counsel. Amend RSA 71-B:20 to read as follows:
71-B:20 Legal Counsel.
Whenever an assessment or reassessment made upon order of the board results in a petition being brought in the superior court or before the board by a taxpayer against a city or town for abatement of the tax so assessed the attorney general in his discretion, upon request of the commissioner, may represent the town or city involved at no cost or expense to the town or city. All costs and expenses of said proceeding, for which the town or city would otherwise be liable, excepting the salaries of the attorney general or his staff member engaged therein, shall be a proper charge against the appropriation for the department of revenue administration. Nothing herein shall be construed as authorizing the attorney general to appear for a town or city in any actions which may be brought against said town or city in tax abatement proceedings other than as specifically authorized hereunder.
2 Effective Date. This act shall take effect 60 days after its passage.
Text to be added highlighted in green.
1 Taxation; Board of Tax and Land Appeals; Legal Counsel. Amend RSA 71-B:20 to read as follows:
71-B:20 Legal Counsel.
I. Whenever an assessment or reassessment made upon order of the board results in a petition being brought in the superior court or before the board by a taxpayer against a city or town for abatement of the tax so assessed the attorney general in his or her discretion, upon request of the commissioner, may represent the town or city involved at no cost or expense to the town or city. All costs and expenses of said proceeding, for which the town or city would otherwise be liable, excepting the salaries of the attorney general or the attorney general 's staff member engaged therein, shall be a proper charge against the appropriation for the department of revenue administration. Nothing herein shall be construed as authorizing the attorney general to appear for a town or city in any actions which may be brought against said town or city in tax abatement proceedings other than as specifically authorized hereunder.
II. Whenever a petition being brought in the superior court or before the board by a taxpayer against a city or town results in an assessment or reassessment for an abatement of the tax so assessed, upon the taxpayer's request, the taxpayer shall be entitled to reasonable attorney's fees and the costs of investigation and litigation.
2 Effective Date. This act shall take effect 60 days after its passage.