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RSA 71-B:7 · Hearing Procedure
71-B:7 Hearing Procedure. – Whenever the board shall hold hearings, it shall not be bound by the strict rules of evidence adhered to in the superior courts in this state. The board shall introduce into evidence and may take into consideration in determining any question any information obtained through its own investigation, including information obtained by persons employed under RSA 71-B:14. In addition to the provisions of RSA 91-A, the board shall tape record the proceedings of any taxation hearing before it and shall make such tape recording available to the public for inspection and recording from the date of the hearing to a date which is 15 working days after the board has made a final decision on the matter which is the subject of the hearing, or, if an appeal is made from such decision, the date upon which the matter has been finally adjudicated, whichever date is later. Source. 1973, 544:2. 1975, 341:1. 1983, 313:1, eff. Aug. 17, 1983.
Copy linkSource note
Source. 1973, 544:2. 1975, 341:1. 1983, 313:1, eff. Aug. 17, 1983.
Source history
- 1973, 544:2
- 1975, 341:1
- 1983, 313:1, eff. Aug. 17, 1983
Related materials
Bill relationships
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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
Opinions and discipline decisions mentioning this RSA
- 2015-0626, Appeal of Public Service Company of New Hampshire d/b/a Eversource Energy Supreme Court opinion · June 2, 2017
- 2011-843, Henderson Holdings at Sugar Hill, LLC v. Town of Sugar Hill Supreme Court opinion · July 31, 2012
- 2010-286, Appeal of Ned Wilson & a. Supreme Court opinion · January 1, 2011