New Hampshire Revised Statutes 79:8 – Appeal and Abatement
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Terms Used In New Hampshire Revised Statutes 79:8
- 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.
- Assessing officials: means those charged by law with the duty of assessing taxes in the city, town or unincorporated place. See New Hampshire Revised Statutes 79:1
- Owner: means :
(1) For purposes of joint tenants or joint tenants with rights of survivorship, every owner that holds title to the subject property. See New Hampshire Revised Statutes 79:1 - 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
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
An owner may, within 90 days of notice of the tax, appeal to the assessing officials in writing for an abatement from the original assessment, but no owner shall be entitled to an abatement unless the owner has complied with the provisions of N.H. Rev. Stat. § 79:10 and N.H. Rev. Stat. § 79:11. If the assessing officials neglect or refuse to abate, an owner may, at his or her election within 6 months of notice of such tax and not afterwards, petition the superior court of the county where the operation took place, or the board of tax and land appeals. The owner shall not be subject to a fee for filing such appeal with the board of tax and land appeals. During the appeal, the board of tax and land appeals, on its own motion or by request of the owner or municipality made to the board of tax and land appeals, shall have the discretion to call upon the department of revenue administration and the division of forests and lands, department of natural and cultural resources, to provide expert testimony at no cost to the party.