HB413: (New Title) relative to certain appeals proceedings when the taxpayer prevails.

CHAPTER 133

HB 413-LOCAL - FINAL VERSION

25mar03... 0828h

2003 SESSION

03-0488

09/01

HOUSE BILL 413-LOCAL

AN ACT relative to certain appeals proceedings when the taxpayer prevails.

SPONSORS: Rep. Mooney, Hills 58; Rep. Derby, Carr 7

COMMITTEE: Municipal and County Government

AMENDED ANALYSIS

This bill allows reasonable costs and attorney's fees to be assessed against the state when a taxpayer prevails in an appeal for redetermination or reconsideration of an assessment or demand for payment by the department of revenue administration, provided the taxpayer shows substantially unjustified action.

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Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

25mar03... 0828h

03-0488

09/01

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Three

AN ACT relative to certain appeals proceedings when the taxpayer prevails.

Be it Enacted by the Senate and House of Representatives in General Court convened:

133:1 Department of Revenue Administration; Appeals for Redetermination or Reconsideration. Amend RSA 21-J:28-b, VI to read as follows:

VI. The board or court may grant such relief as may be just and equitable and may order the state treasurer to pay the taxpayer the amount of relief granted with interest at the rate established under RSA 21-J:28. [Upon all appeals which are denied, costs and attorney's fees may be taxed against the taxpayer at the discretion of the board or court; but the board or court may not tax costs against the state. ] The board or court may award reasonable costs and attorney's fees to the prevailing party, provided the prevailing party shows substantially unjustified action.

133:2 Board of Tax and Land Appeals; Attorney's Fees. Amend RSA 71-B:9 to read as follows:

71-B:9 Administration of Oaths, Subpoenas, etc.; Fees. The board shall have authority to administer oaths and to compel the attendance of witnesses to proceedings before it. The board shall have the power to subpoena and subpoena duces tecum. Witnesses compelled to appear shall be paid the same fee and mileage that are paid to witnesses in the superior court of the state. A subpoena or subpoena duces tecum of the board may be served by any person designated in the subpoena or subpoena duces tecum to serve it. Any testimony given by a person duly sworn shall be subject to the pains and penalties of perjury. All applications or petitions to the board for which no filing fee has been otherwise specified by statute shall be accompanied by a $65 filing fee. Costs and attorney's fees may be taxed as in the superior court.

133:3 Effective Date. This act shall take effect January 1, 2004.

(Approved: Enacted in accordance with Article 44, Part II, N.H. Constitution, without signature of Governor, June 14, 2003)

(Effective Date: January 1, 2004)