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RSA 71-B:11 · Jurisdiction
71-B:11 Jurisdiction. – In addition to where specifically provided by law, wherever the superior courts have jurisdiction to determine questions relating to taxation de novo, the taxpayer may elect to bring such questions before the board which shall determine the issue de novo. An election by a taxpayer to bring an action before the board shall be deemed a waiver of any right to bring an action in the superior court. Source. 1973, 544:2, eff. Sept. 1, 1973.
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Source. 1973, 544:2, eff. Sept. 1, 1973.
Source history
- 1973, 544:2, eff. Sept. 1, 1973
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2026 HB1417
reference · effective 2027-01-01
s under RSA 72 and RSA 76. 76:29 Appeals. I. Taxpayers may appeal land value and improvement value assessments as provided in RSA 75 and RSA 76:16-a, and to the BTLA under RSA 71-B. II. For LVT municipalities, assessment appeals may challenge the apportionment between land and improvement values as well as total value. 76:30 Administration; Training; Grants. I. The department shall off
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2026 HB1417-FN
reference · effective 2027-01-01
s under RSA 72 and RSA 76. 76:29 Appeals. I. Taxpayers may appeal land value and improvement value assessments as provided in RSA 75 and RSA 76:16-a, and to the BTLA under RSA 71-B. II. For LVT municipalities, assessment appeals may challenge the apportionment between land and improvement values as well as total value. 76:30 Administration; Training; Grants. I. The department shall off