New Hampshire Revised Statutes 231:32 – Abatement and Appeal of Betterment Assessments
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I. Any person aggrieved by a betterment assessment made pursuant to N.H. Rev. Stat. § 231:29 may, within 2 months of the notice of tax date and not afterwards, apply in writing to the selectmen or assessors for an abatement of the betterment assessment.
II. Upon receipt of an application under paragraph I, the selectmen or assessors shall review the application and shall grant or deny the application in writing within 6 months after the notice of tax date.
III. (a) If the selectmen or assessors neglect or refuse to abate the betterment assessment, any person aggrieved may either:
(1) Appeal in writing to the board of tax and land appeals, upon payment of a $65 filing fee; or
(2) Petition the superior court in the county where the property is located.
(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.
IV. For purposes of this section, “notice of tax date” means the date the taxing jurisdiction mails the betterment assessment tax bill.
V. Each betterment assessment tax bill shall require a separate abatement request and appeal.
II. Upon receipt of an application under paragraph I, the selectmen or assessors shall review the application and shall grant or deny the application in writing within 6 months after the notice of tax date.
Terms Used In New Hampshire Revised Statutes 231:32
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
- petition: when used in connection with the equity jurisdiction of the superior court, and referring to a document filed with the court, shall mean complaint, and "petitioner" shall mean plaintiff. See New Hampshire Revised Statutes 21:51
III. (a) If the selectmen or assessors neglect or refuse to abate the betterment assessment, any person aggrieved may either:
(1) Appeal in writing to the board of tax and land appeals, upon payment of a $65 filing fee; or
(2) Petition the superior court in the county where the property is located.
(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.
IV. For purposes of this section, “notice of tax date” means the date the taxing jurisdiction mails the betterment assessment tax bill.
V. Each betterment assessment tax bill shall require a separate abatement request and appeal.