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Terms Used In New Hampshire Revised Statutes 83-F: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.
Utility property taxpayers aggrieved by the determination by the commissioner of the value of utility property pursuant to N.H. Rev. Stat. § 83-F:3 and the assessment of the tax imposed under this chapter may appeal such valuations and assessments according to the procedure and subject to the time limits provided for other taxes administered by the department under RSA 21-J.