Live Free or Die Legal
This website is not an official source of law. This website does not provide legal advice. For official legal materials, verify against the relevant court, legislature, agency, or other official source. Legal information may be incomplete, outdated, or incorrectly processed. Consult a qualified attorney for advice about a specific legal matter.

This RSA section is an unofficial mirror, is not legal advice, and may be incomplete, outdated, or incorrectly processed.

RSA 79:8 · Appeal and Abatement

Title
V: TAXATION
Chapter
79 · FOREST CONSERVATION AND TAXATION
Status
current
Official source linked
Yes
Official source Copy section link

79:8 Appeal and Abatement. – 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 RSA 79:10 and RSA 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. Source. 1949, 295:2, par. 7. 1953, 256:4. RSA 79:4. 1955, 287:1, par. 8. 1963, 316:4. 1973, 544:8. 1983, 394:11. 1985, 275:8. 2001, 90:1, eff. Jan. 1, 2002. 2017, 156:14, I, eff. July 1, 2017.

Copy link

Source note

Source. 1949, 295:2, par. 7. 1953, 256:4. RSA 79:4. 1955, 287:1, par. 8. 1963, 316:4. 1973, 544:8. 1983, 394:11. 1985, 275:8. 2001, 90:1, eff. Jan. 1, 2002. 2017, 156:14, I, eff. July 1, 2017.

Source history

  • 1949, 295:2, par. 7
  • 1953, 256:4. RSA 79:4
  • 1955, 287:1, par. 8
  • 1963, 316:4
  • 1973, 544:8
  • 1983, 394:11
  • 1985, 275:8
  • 2001, 90:1, eff. Jan. 1, 2002
  • 2017, 156:14, I, eff. July 1, 2017

Related materials

Bill relationships

  • 2026 HB1205 amend

    Be it Enacted by the Senate and House of Representatives in General Court convened: 51:1 New Section; Public Land Enrollment in Timber Carbon Sequestration Prohibited. Amend RSA 79 by inserting after section 37 the following new section: 79:38 Public Land Enrollment in Timber Carbon Sequestration Programs Prohibited. No fee simple ownership lands owned by the state or by a county shall be en

  • 2026 HB1440 amend

    sequestration programs. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Section; Forest Carbon Sequestration Management. Amend RSA 79 by inserting after section 37 the following new section: 79:38 Forest Carbon Sequestration Management. I. Any landowner enrolling property in a carbon sequestration program that involves forestland within the st

  • 2026 HB1440-FN amend

    sequestration programs. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Section; Forest Carbon Sequestration Management. Amend RSA 79 by inserting after section 37 the following new section: 79:38 Forest Carbon Sequestration Management. I. Any landowner enrolling property in a carbon sequestration program that involves forestland within the st

  • 2026 HB1752 related · effective 2027-01-01

    harvesting activities conducted within the state of New Hampshire. II. All timber harvesting activities shall comply with applicable statutes, including but not limited to: (a) RSA 79, relative to the timber tax and notice of intent to cut. (b) RSA 227-G and RSA 227-J, relative to forest management and timber harvesting. (c) RSA 482-A, relative to the fill and dredge in wetlands act. (d) RSA 483-B

  • 2026 HB1752-FN related · effective 2027-01-01

    harvesting activities conducted within the state of New Hampshire. II. All timber harvesting activities shall comply with applicable statutes, including but not limited to: (a) RSA 79, relative to the timber tax and notice of intent to cut. (b) RSA 227-G and RSA 227-J, relative to forest management and timber harvesting. (c) RSA 482-A, relative to the fill and dredge in wetlands act. (d) RSA 483-B

  • 2026 HB186 reference

    age of 21 shall constitute an affirmative defense to any prosecution for such sale: (a) That the person presented what an ordinary and prudent person would believe to be valid documentation of a type listed in RSA 179:8. (b) That the sale was made in good faith relying upon such documentation and appearance in the reasonable belief that the person was 21 years of age or older. No identification scanning or collection of perso

  • 2026 HB186-FN-A amend

    in the fund, a summary of how funds were used in the past year, and any recommendations for future legislation. 4 Alcoholic Beverages; Statement From Purchaser as to Age. Amend RSA 179:8, I(d) to read as follows: (d) A valid passport [from] issued by the United States or by a country with whom the United States maintains diplomatic relations. 5 Model Drug Dealer Liability Act; Definition of Illegal

  • 2026 SB485 reference · effective 2027-01-01

    give away or cause or allow or procure to be sold, delivered, or given away any hemp-derived cannabinoids to a person under the age of 21. II. Notwithstanding the provisions of RSA 179:8, it shall be a violation to sell any HDC products to a minor during enforcement activity initiated solely for the purpose of verifying noncompliance with section. It shall be a misdemeanor to knowingly sell HDC product

  • 2026 SB485-FN reference · effective 2027-01-01

    give away or cause or allow or procure to be sold, delivered, or given away any hemp-derived cannabinoids to a person under the age of 21. II. Notwithstanding the provisions of RSA 179:8, it shall be a violation to sell any HDC products to a minor during enforcement activity initiated solely for the purpose of verifying noncompliance with section. It shall be a misdemeanor to knowingly sell HDC product

  • 2026 SB651 amend

    ust fund, a summary of how funds were used in the past year, and any recommendations for future legislation. 4 Alcoholic Beverages; Statement From Purchaser as to Age. Amend RSA 179:8, I(d) to read as follows: (d) A valid passport [from] issued by the United States or by a country with whom the United States maintains diplomatic relations. 5 Controlled Drug Act; Drug Forfeiture Fund. Amend R

  • 2026 SB651-FN-A amend

    ust fund, a summary of how funds were used in the past year, and any recommendations for future legislation. 4 Alcoholic Beverages; Statement From Purchaser as to Age. Amend RSA 179:8, I(d) to read as follows: (d) A valid passport [from] issued by the United States or by a country with whom the United States maintains diplomatic relations. 5 Controlled Drug Act; Drug Forfeiture Fund. Amend R

  • 2025 HB123 amend

    agraph, the owner shall notify the town or city in writing of the owner’s election on or before December 31 preceding such tax year. 164:3 New Subdivision; Carbon Sequestration Programs Study Commission. Amend RSA 79 by inserting after section 31 the following new subdivision: Carbon Sequestration Programs Study Commission 79:32 Carbon Sequestration Programs Study Commission. There is established a commission to study the