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Terms Used In New Hampshire Revised Statutes 79-B:5

  • 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.
If the assessing officials deny in whole or in part any application for classification as restricted land or impose the penalty as provided in N.H. Rev. Stat. § 79-B:6 of this chapter, the applicant may appeal either to the board of tax and land appeals or the superior court in the same manner as provided for appeals of current use classification pursuant to N.H. Rev. Stat. § 79-A:9 or N.H. Rev. Stat. § 79-A:11.