reglab/statecodes huggingface dataset:
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 53-F - Energy Efficiency and Clean Energy Districts › Section 53-F:6 - Qualifying Improvements.

53-F:6 Qualifying Improvements. –
I. Improvements financed pursuant to an agreement under this chapter shall be based upon an audit performed by a person who has been certified as a building analyst by the Building Performance Institute or who has obtained other appropriate certification as determined by the department of energy or another appropriate New Hampshire-based entity. The audit shall identify recommended energy conservation and efficiency and clean energy improvements; provide the estimated energy cost savings, useful life, benefit-cost ratio, and simple payback or return on investment for each improvement; and provide the estimated overall difference in annual energy costs with and without recommended improvements. Financed improvements shall be consistent with the audit recommendations. The cost of the audit may be included in the total amount financed under this chapter.
II. Improvements shall be permanently affixed to an existing building or facility that is part of the eligible property. The owner of the property may not finance projects in buildings or facilities under new construction.
III. Improvements shall be made by a contractor or contractors, which may include a cooperative or not-for-profit organization, determined by the municipality to be qualified to make the energy efficiency or clean energy improvements in the agreement. Contractors may be designated as qualified by an electric or gas utility program or another appropriate New Hampshire-based entity. Any work requiring a license under any applicable law shall be performed by an individual holding such license. A municipality may elect to permit the financing pursuant to an agreement under this chapter of improvements made by the owner of the property, but shall not permit the value of the owner's labor to be included in the amount financed.
IV. Prior to disbursement of final payments to any contractor or vendor pursuant to an agreement with a property owner, submission is required by the property owner in a form acceptable to the municipality of:
(a) A post-installation report, based on an independent inspection acceptable to the municipality, certifying that improvements have been installed properly and verifying that they are performing satisfactorily; and
(b) Documentation of all costs to be financed and copies of any required permits.
Source.
2010, 215:2, eff. Aug. 27, 2010. 2015, 121:5, eff. June 8, 2015. 2021, 91:218, eff. July 1, 2021.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 53-F - Energy Efficiency and Clean Energy Districts › Section 53-F:7 - Financing Terms.

53-F:7 Financing Terms. –
I. Improvements shall be financed pursuant to an agreement under this chapter only on terms such that the total energy cost savings realized by the property owner and the property owner's successors during the useful lives of the improvements are expected to exceed the total cost to the property owner and the property owner's successors of the improvements.
II. A property owner who escrows property taxes with the holder of a mortgage on a property subject to an agreement under this chapter may be required by the holder to escrow amounts due on the special assessment under this chapter and the mortgage holder shall remit such amounts to the municipality in the manner that property taxes are escrowed and remitted.
III. The maximum term of finance provided pursuant to an agreement under this chapter shall be 30 years.
Source.
2010, 215:2. 2011, 68:3, eff. July 15, 2011. 2014, 294:5, eff. Sept. 30, 2014. 2015, 121:6, eff. June 8, 2015.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 53-F - Energy Efficiency and Clean Energy Districts › Section 53-F:8 - Priority; Collection and Enforcement.

53-F:8 Priority;  Collection and Enforcement. –
Collection of special assessments under this chapter shall be made by the tax collector or other official responsible for property tax or municipal service charge collection. A municipality shall commit bills for amounts due on the special assessments, including interest and any charges, to the tax collector with a warrant signed by the appropriate municipal officials requiring the tax collector to collect them. Each year bills for amounts due on the special assessments shall coincide with bills for property taxes or municipal service charges. Each special assessment imposed under a clean energy efficiency and clean energy district program pursuant to an assessment contract, including any interest on the assessment and any penalty, shall, upon recording of the assessment contract in the county in which the district area is located, constitute a lien against the property on which the assessment is imposed until the assessment, including any interest or penalty, is paid in full. The lien of the assessment contract shall run with the property until the assessment is paid in full and a satisfaction or release for the same has been recorded by the town, city, or district or its program administrator and shall have the same lien priority and status as other property tax and special assessment liens as provided in RSA 80. The town, city, or district, or any permitted assignee, shall have all rights and remedies in the case of default or delinquency in the payment of an assessment as it does with respect to delinquent property taxes and other delinquent special assessments as set forth in RSA 80, except that all prior recorded mortgages or liens shall retain priority over the lien of the assessment contract unless all such mortgagees or lienholders of record have consented to the lien as provided for in RSA 53-F:5.
Source.
2010, 215:2. 2011, 68:6, eff. July 15, 2011. 2014, 294:6, eff. Sept. 30, 2014. 2015, 121:7, eff. June 8, 2015. 2023, 91:2, eff. Aug. 19, 2023.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 53-G - Communications Districts › Section 53-G:1 - Definitions.

53-G:1 Definitions. –
In this chapter:
I. "Board" means the governing board of the district.
II. "District" means a communications district of 2 or more municipalities established under this chapter.
III. "Equipment and infrastructure" means any and all parts of any communications system, owned, leased, or otherwise contracted by the district, whether using wires, cables, fiber optics, wireless, other technologies, or a combination thereof, and used for the purpose of transporting or storing information, in whatever forms, directions, and media, together with any improvements thereto constructed or acquired after the effective date of this chapter, and all other facilities, equipment, and appurtenances necessary or appropriate to such system. "Equipment and infrastructure" shall not apply to communications facilities, or portions of any communications facilities, intended for use by, and solely used by, a district member and its own officers and employees in the operation of municipal departments or systems of which such communications are merely an ancillary component.
IV. "Governing body" means "governing body" as defined in RSA 21:48.
V. "Legislative body" means "legislative body" as defined in RSA 21:47.
VI. "Long-term contract" means a contract for communications services, or an equipment or infrastructure lease for 5 years or more.
VII. "Member" means any city, town, unincorporated town, or unorganized place that elects to form or join a communications district under this chapter.
VIII. "Municipality" means any city, town, unincorporated town, or unorganized place.
IX. "Person" means any individual, partnership, company, corporation, firm, governmental unit or agency, or any other legal entity.
Source.
2020, 28:7, eff. July 22, 2020.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 53-G - Communications Districts › Section 53-G:3 - Communications District Agreements.

53-G:3 Communications District Agreements. –
The business affairs and actions of a district shall be conducted and governed pursuant to the terms, conditions, and provisions of its district agreement. The agreement shall include but not be limited to the following:
I. A list of the municipalities included in the district.
II. Provisions for the sharing of planning, construction, operating, and maintenance of equipment, infrastructure, and services, if any.
III. The method of selection and method of removal of representatives to the district governing board, whether by legislative or governing bodies; the number of representatives; the terms of office of the representatives; rules of procedure concerning the method of conducting the board's business; and, except as provided otherwise by law, the powers, duties, and authorities of the district governing board officers.
IV. A description of equipment, infrastructure, and sites, if applicable.
V. The terms by which other municipalities may be admitted to the district or a member municipality may withdraw from the district before or after debt has been incurred.
VI. The method by which the district agreement may be amended including conditions under which an amendment shall be approved by the governing or legislative bodies of member municipalities.
VII. The procedure for dissolution of the communications district before or after debt has been incurred.
VIII. Provisions for varied levels of participation by member municipalities in equipment and infrastructure, if applicable.
IX. The procedure for the preparation and adoption of the annual budget, including the apportionment of district expenses and a schedule of payments, if applicable, and other procedures relative to governing the district's fiscal affairs in accordance with RSA 53-G:9.
X. The procedure, if any, for establishing the district when not all of the legislative bodies vote to approve the district agreement, as provided in RSA 53-G:4, II.
XI. The funding sources that are acceptable to the district such as: federal, state, regional broadband and economic development grants or loans, general obligation bonds, revenue bonds, private investment or loans, subscriber fees, and member contributions.
Source.
2020, 28:7, eff. July 22, 2020.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 53-G - Communications Districts › Section 53-G:4 - Vote on Establishing District.

53-G:4 Vote on Establishing District. –
I. The governing bodies shall cause the question of accepting any proposed agreement to be presented for determination by vote of the respective legislative bodies. In municipalities that hold town meetings, the proposed agreement shall be voted on at the next annual town meeting or at a special town meeting called for such purpose. In all other municipalities, the legislative bodies shall vote on the proposed agreement within 60 days of the governing bodies' receipt of the proposed agreement, as approved by the attorney general under RSA 53-G:2, V. The question to be voted on shall be: "Shall the (insert name of municipality) accept the provisions of RSA 53-G:1-RSA 53-G:11 providing for the establishment of a communications district, together with the municipalities of __________ in accordance with the provisions of the proposed agreement filed with the (insert appropriate office for governing body)?"
Approval by a legislative body shall be by simple majority. If all of the legislative bodies vote in the affirmative, the proposed communications district shall thereby be established in accordance with the terms of the proposed agreement. Otherwise, the district shall not be established, except as specified in paragraph II.
II. The proposed agreement may contain a provision for the establishment of the district when more than one but not all of the legislative bodies vote in the affirmative. Such provision need not require any additional votes by the legislative bodies in order to establish the district, but it may not include in the district any municipality, the legislative body of which did not approve the proposed agreement.
Source.
2020, 28:7, eff. July 22, 2020.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 53-G - Communications Districts › Section 53-G:6 - Governing Board.

53-G:6 Governing Board. –
I. The powers, duties, and liabilities of a district shall be vested in and exercised by a governing board organized in accordance with the district agreement. The governing board shall authorize and govern all actions of a district, and the governing board's actions which are consistent with the district agreement and this chapter are binding on member municipalities without any additional action by the governing or legislative bodies of those municipalities. A majority of governing board members shall constitute a quorum. A simple majority of the voting authority present shall be sufficient to approve an action by the committee except as otherwise provided in the district agreement.
II. The board shall choose a chairperson by ballot from its membership. It shall appoint a secretary and a treasurer, who may be the same person, but who need not be members of the committee, and such other officers as may be provided for in the district agreement. The treasurer shall receive and take charge of all money belonging to the district and shall pay any debt of the district which has been approved by the committee. The treasurer may, by vote of the committee, be compensated for his or her services. Proceedings of the committee shall be held in accordance with RSA 91-A.
III. The committee shall send to the member municipalities, by January 31 of each year, a report on the general activities and affairs of the district, including a detailed financial report.
Source.
2020, 28:7, eff. July 22, 2020.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 53-G - Communications Districts › Section 53-G:7 - Admission of Additional District Members.

53-G:7 Admission of Additional District Members. –
The board may authorize the inclusion of additional district members in the multi-town communications district upon such terms and conditions as it in its sole discretion shall deem to be fair, reasonable, and in the best interests of the district. The legislative body of any nonmember municipality which desires to be admitted to the district shall make application for admission to the board. The board shall determine the financial and operational effects that are likely to occur if such municipality is admitted and thereafter either grant or deny authority for admission of the petitioning municipality. If the board grants such authority, it shall also specify any terms and conditions, including financial obligations, upon which such admission is predicated. Upon resolution of the board, such applicant municipality shall become a district member.
Source.
2020, 28:7, eff. July 22, 2020.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 53-G - Communications Districts › Section 53-G:8 - Member Withdrawal.

53-G:8 Member Withdrawal. –
A district member may vote to withdraw in the same manner as the vote for admission to the district. If a majority of the voters of a district member present and voting at a meeting duly warned for such purpose votes to withdraw from the district, the vote shall be certified by the clerk of that municipality and presented to the board. Thereafter, the board shall give notice to the remaining district members of the vote to withdraw and shall hold a meeting to determine if it is in the best interest of the district to continue to exist. Representatives of the district members shall be given an opportunity to be heard at such meeting together with any other interested persons. After such a meeting, the board may declare the district dissolved or it may declare that the district shall continue to exist despite the withdrawal of such member. The membership of the withdrawing municipality shall terminate after the vote to withdraw.
Source.
2020, 28:7, eff. July 22, 2020.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 53-G - Communications Districts › Section 53-G:9 - Adoption of Budget.

53-G:9 Adoption of Budget. –
Annually, the governing board shall determine the amounts necessary to be raised to maintain and operate the district during the next calendar year, and the amounts required for payment of debt and interest incurred by the district that will be due in the next year. The committee shall prepare a budget no later than December 31. The committee shall give at least 7 days' notice of the budget hearing by publication of the budget in a newspaper of general circulation within the district, and by posting a copy of the budget in a public place in each municipality in the district. After the hearing the committee shall adopt a budget.
Source.
2020, 28:7, eff. July 22, 2020.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 53-G - Communications Districts › Section 53-G:10 - Audits.

53-G:10 Audits. –
The governing board shall hire a certified public accountant or a public accountant licensed by the state under RSA 309-B:5 to conduct a financial audit, in accordance with generally accepted governmental auditing standards as adopted by the United States General Accounting Office and applicable state statutes, to be completed within 6 months after the close of each fiscal year. Upon completion of an audit, the governing board shall review and vote on acceptance of the audit and send a copy of the audited financial statements, the auditor's opinion on those statements, a report on internal control, a report on compliance, and any other auditor reports to the governing body of each of the member municipalities and to the department of revenue administration. At least every 2 years, the governing board shall vote on whether to contract for a performance audit of the district in accordance with the generally accepted governmental auditing standards. Upon completion of a performance audit, the committee shall review and vote on acceptance of the audit and send a copy of the resulting materials to the governing body of each of the member municipalities and to the department of revenue administration.
Source.
2020, 28:7, eff. July 22, 2020.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 53-G - Communications Districts › Section 53-G:11 - Severability.

53-G:11 Severability. –
If any portion of this chapter or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the chapter which can be given effect without the invalid provisions or applications, and to this end the provisions of this chapter are severable.
Source.
2020, 28:7, eff. July 22, 2020.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 71-B:1 - Board Established.

71-B:1 Board Established. –
There is hereby established a board of tax and land appeals, hereinafter referred to as the board, which shall be composed of 3 members who shall be learned and experienced in questions of taxation or real estate valuation and appraisal, or both. At least one member of the board shall be an attorney admitted to practice in New Hampshire. The members of the board shall be full-time employees and shall not engage in any other employment during their terms that is in conflict with their duties as members of the board.
Source.
1973, 544:2. 1982, 42:72. 1994, 393:1. 2011, 224:336, eff. July 15, 2011. 2023, 79:67, eff. July 1, 2023.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 71-B:2 - Appointment; Term; Chairman.

71-B:2 Appointment;  Term;  Chairman. –
The members of the board shall be appointed by the supreme court and commissioned by the governor for a term of 3 years and until their successors are appointed and qualified; provided, however, that any vacancy on the board shall be filled for the unexpired term. The supreme court shall designate one member as chairman to serve in that capacity for the duration of his or her term.
Source.
1973, 544:2. 1982, 42:73. 2011, 224:337, eff. July 15, 2011.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 71-B:3 - Removal.

71-B:3 Removal. –
Any member may be removed by the same authority for inefficiency, neglect of duty or malfeasance in office; but, before removal, he shall be furnished with a copy of the charges against him, and have an opportunity to be heard in defense.
Source.
1973, 544:2, eff. Sept. 1, 1973.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 71-B:4 - Compensation.

71-B:4 Compensation. –
Each member of the board shall receive the annual salary prescribed by RSA 94:1 and reasonable expenses, including transportation, subject to the approval of the governor and council.
Source.
1973, 544:2, eff. Sept. 1, 1973.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 71-B:5 - Authority; Duties.

71-B:5 Authority;  Duties. –
It shall be the duty of the board and it shall have power and authority:
I. To hear and determine all matters involving questions of taxation properly brought before it. Such matters may be brought before the board at the pleasure of the taxpayer or as otherwise provided by law. In determining matters before it, the board may institute its own investigation, or hold hearings, or take such other action as it shall deem necessary.
II. (a) To hear and determine appeals by municipalities relating to the equalized valuation of property determined by the commissioner of revenue administration pursuant to RSA 21-J:3, XIII. Any municipality aggrieved by its own equalized valuation as determined by the commissioner of revenue administration must appeal to the board in writing within 30 days of notice of its final equalized valuation by the commissioner. The board shall hear and make a final ruling on such appeal within 60 days of its receipt by the board. The board's decision on such appeal shall be final pending a decision by the supreme court. Such appeal shall be filed with the clerk of the supreme court within 20 days after the date the decision is mailed by the board to the municipality. The supreme court shall give any appeal under this section priority in the court calendar.
(b) Decisions by the supreme court on appeals made under subparagraph (a) that are issued prior to September 1 shall be used by the commissioner of revenue administration in determining the taxes to be raised by each municipality for that tax year.
(c) Decisions by the supreme court on appeals made under subparagraph (a) that are issued after September 1 shall be used by the commissioner of revenue administration in determining the taxes to be raised in the tax year commencing April 1 of the succeeding year. Any adjustments that need to be made to a municipality's tax rate based on a decision by the supreme court under this subparagraph shall be made by the commissioner of revenue administration in the tax year commencing April 1 of the succeeding year.
III. To hear and determine all matters relating to the condemnation of property for public uses and the assessment of damages therefor as provided in RSA 498-A.
IV. To hear and determine all matters relating to orders for reassessment properly brought pursuant to RSA 71-B:16.
V. [Repealed.]
Source.
1973, 544:2. 1978, 48:2. 1981, 83:4. 1982, 42:74. 1985, 204:8. 1994, 393:2. 1999, 17:11. 2000, 239:5. 2001, 158:50. 2004, 203:16. 2006, 324:17, eff. Jan. 1, 2007.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 71-B:6 - Quorum; Disqualification; Temporary Members.

71-B:6 Quorum;  Disqualification;  Temporary Members. –
I. In all matters except in hearings and decisions relating to all taxation and eminent domain matters, a majority of the board shall constitute a quorum to transact business. In hearings and decisions in all taxation and eminent domain appeals, the board may sit with a quorum of 2; provided, however, that if the 2 members cannot reach a consensus on the decision, a third member shall review the record and participate in the decision, and the decision of the majority of the 3 shall constitute the board's decision.
II. No member of the board shall represent a party or testify as an expert witness or render any professional service for any party or interest before the board, and any member having an interest in the subject matter shall be disqualified to act therein.
III. If, in the event of a disqualification or temporary disability of a member or members of the board, it shall become necessary to do so, the board, subject to the approval of the supreme court, shall appoint such number of temporary board members as shall be necessary to meet the requirements herein imposed. Such temporary board members shall serve with respect to such matter until the same has been fully disposed of before the board.
IV. Temporary board members shall have the same qualifications as regular board members in whose place they are acting.
V. A temporary board member shall be compensated at the rate of $75 for each day devoted to the work of the board and shall be reimbursed the necessary and reasonable expenses incurred by him in the performance of his duties.
Source.
1973, 544:2. 1982, 42:75. 1988, 1:11. 1991, 386:1. 2009, 102:1, eff. June 15, 2009.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 71-B:7-a - Representation by Nonattorneys.

71-B:7-a Representation by Nonattorneys. –
Nonattorneys may commonly represent taxpayers in RSA 76:16, RSA 76:16-a, and RSA 83-F appeals before municipalities and the board. Nothing in this section shall prevent the board from denying representation by any individual it deems to be improper, inappropriate, or unable to adequately represent the interests of the taxpayer.
Source.
1995, 251:1. 2005, 171:1, eff. Jan. 1, 2006.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 71-B:7-b - Board Meetings.

71-B:7-b Board Meetings. –
The board's deliberative processes in adjudicatory proceedings held pursuant to RSA 541-A shall be exempt from the public meeting and notice provisions of RSA 91-A. Decisions and orders in adjudicatory proceedings shall be publicly available, but only after they have been reduced to writing, signed by a quorum of the board, and served upon the parties, and shall set forth the board's rulings of law and findings of fact in support of its decisions. Discussions and actions by the board concerning procedural, administrative, legal, and internal matters shall be exempt from the meeting and notice provisions of RSA 91-A:2.
Source.
2007, 371:1, eff. July 18, 2007.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 71-B:8 - Rules and Regulations.

71-B:8 Rules and Regulations. –
The board may make reasonable rules and regulations for carrying out its functions including but not limited to rules of procedure to be followed in hearings conducted by it not inconsistent with the provisions of this chapter.
Source.
1973, 544:2, eff. Sept. 1, 1973.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 71-B:9 - Administration of Oaths, Subpoenas, Etc.; Fees.

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.
Source.
1973, 544:2. 1989, 408:6. 1993, 141:1. 2003, 133:2, eff. Jan. 1, 2004.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 71-B:10 - Notice.

71-B:10 Notice. –
The board shall serve notice in writing of the time, place, and cause of any hearing upon all parties at least 20 days prior to the date of the hearing.
Source.
1973, 544:2. 1988, 1:1, eff. April 19, 1988.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 71-B:12 - Appeal.

71-B:12 Appeal. –
Decisions of the board may be appealed by either party only in accordance with the provisions of RSA 541 as from time to time amended; provided, however, that there shall be only one appeal allowed per person on each parcel of land until such time as a reassessment has been made.
Source.
1973, 544:2. 1983, 363:1, eff. Aug. 18, 1983.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 71-B:13 - Enforcement of Decisions.

71-B:13 Enforcement of Decisions. –
After a decision of the board becomes final, the board shall, at the request of any party, file a certified abstract thereof in the Merrimack county superior court. The clerk of said court shall forthwith enter judgment thereon and such judgment may be enforced as with any final judgment of the superior court. The provisions of this section shall be in addition to any other methods provided by law for enforcement of the tax laws.
Source.
1973, 544:2, eff. Sept. 1, 1973.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 71-B:14 - Staff.

71-B:14 Staff. –
The board shall have upon its staff at least one review appraiser who shall be a classified state employee and who shall be competent to review the value of property for tax and eminent domain purposes. In addition, the board shall have such clerical and technical staff as may be necessary within the limits of appropriation made therefor.
Source.
1973, 544:2. 2003, 63:1, eff. Jan. 1, 2004. 2019, 346:198, eff. July 1, 2019.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 71-B:15 - Office.

71-B:15 Office. –
The board shall be provided with an office in Concord in which its records, documents and books shall be kept, and with a suitable room in which it may hold hearings.
Source.
1973, 544:2, eff. Sept. 1, 1973.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 71-B:16 - Order for Reassessment.

71-B:16 Order for Reassessment. –
The board may order a reassessment of taxes previously assessed or a new assessment to be used in the current year or in a subsequent tax year of any taxable property in the state:
I. When a specific written complaint is filed with it, by a property owner, within 90 days of the date on which the last tax bill on the original warrant is sent by the collector of taxes of the taxing district, that a particular parcel of real estate or item of personal property not owned by him has been fraudulently, improperly, unequally or illegally assessed. The board shall consider only one complaint from a property owner for each parcel of land until such time as a reassessment has been made. The complainant shall pay a fee of $65 for each specific particular parcel or specific item of personal property complained of. The board shall send notice by certified mail to the taxpayer against whose property the complaint is made; or
II. When it comes to the attention of the board from any source, except as provided in paragraph I, that a particular parcel of real estate or item of personal property has not been assessed, or that it has been fraudulently, improperly, unequally, or illegally assessed; or
III. When in the judgment of the board, determined in accordance with RSA 71-B:16-a, any or all of the property in a taxing district should be reassessed or newly assessed; or
IV. When a complaint is filed with the board alleging that all of the taxable real estate or taxable property in a taxing district should be reassessed or newly assessed for any reason, provided that such complaint must be signed by at least 50 property taxpayers or 1/3 of the property taxpayers in the taxing district, whichever is less; or
V. When the commissioner of revenue administration files a petition with it pursuant to RSA 21-J:3, XXV.
Source.
1973, 544:2. 1979, 130:1. 1983, 363:2. 1991, 306:2. 1992, 85:1. 1999, 17:12, eff. April 29, 1999.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 71-B:16-a - Criteria for Ordering Reassessment.

71-B:16-a Criteria for Ordering Reassessment. –
Prior to making any determination to order a reassessment or a new assessment under RSA 71-B:16, III, the board shall give notice to the selectmen or assessors of the taxing district and, if requested, hold a hearing on the matter at which the selectmen or assessors shall have the opportunity to be heard. The board shall not order any such reassessment or new assessment unless it determines a need therefor utilizing the following criteria:
I. The need for periodic reassessment to maintain current equity.
II. The time elapsed since the last complete reassessment in the taxing district.
III. The ratio of sales prices to assessed valuation in the taxing district and the dispersion thereof.
IV. The quality of the taxing district's program for maintenance of assessment equity.
V. The taxing district's plans for reassessment.
Source.
1979, 130:3, eff. Aug. 4, 1979.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 71-B:17 - Procedure for.

71-B:17 Procedure for. –
When ordered to make an assessment or reassessment the selectmen or assessors shall make it within such time as the board orders. If a town meeting or a city council prior to the expiration of the time prescribed in the order votes to have a complete appraisal or reappraisal made of all of the taxable property in the town or city, under terms and conditions satisfactory to the board, then the order of the board is suspended until such time as the appraisal or reappraisal is completed. If the appraisal or reappraisal is satisfactory to the board the order shall be removed. If the assessment or reassessment is not made in conformity with the order, except as above provided, or if it is not satisfactory to the board, the board may certify the order to the commissioner of revenue administration who shall cause the reappraisal to be made by his department or by professional appraisers employed for the purpose. The commissioner of revenue administration is authorized to incur the expense of the appraisal and to certify the cost thereof to the governor who shall draw his warrant on the state treasury out of any money not otherwise appropriated authorizing payment of the sum so certified.
Source.
1973, 544:2, eff. Sept. 1, 1973.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 71-B:18 - Expense of.

71-B:18 Expense of. –
The expense of such assessment or reassessment, if made by the commissioner of revenue administration or by professional appraisers employed by him, shall be promptly paid to the state by the town or city in which the property assessed is situated upon notification by the commissioner of the amount due.
Source.
1973, 544:2, eff. Sept. 1, 1973.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 71-B:19 - Effect.

71-B:19 Effect. –
Any such assessment or reassessment if satisfactory to the board shall when completed be returned to the clerk of the city or town, and shall be treated as an original assessment and the selectmen or assessors shall assess the taxes on the property accordingly. If it is advisable or necessary for the commissioner of revenue administration to make such assessment or reassessment it shall when completed be returned to the clerk of such city or town and shall be treated as an original assessment and the selectmen or assessors shall assess the taxes on the property accordingly. The tax collector shall have the same power to enforce payment of the tax, interest and penalties as though such assessment or reassessment were imposed on April 1. The lien provided in RSA 80:19 shall take effect on that portion of the property supplementally assessed for a period of 18 months following the actual time of the supplemental assessment.
Source.
1973, 544:2, eff. Sept. 1, 1973.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 71-B:20 - Legal Counsel.

71-B:20 Legal Counsel. –
Whenever an assessment or reassessment made upon order of the board results in a petition being brought in the superior court or before the board by a taxpayer against a city or town for abatement of the tax so assessed the attorney general in his discretion, upon request of the commissioner, may represent the town or city involved at no cost or expense to the town or city. All costs and expenses of said proceeding, for which the town or city would otherwise be liable, excepting the salaries of the attorney general or his staff member engaged therein, shall be a proper charge against the appropriation for the department of revenue administration. Nothing herein shall be construed as authorizing the attorney general to appear for a town or city in any actions which may be brought against said town or city in tax abatement proceedings other than as specifically authorized hereunder.
Source.
1973, 544:2, eff. Sept. 1, 1973.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 71-B:21 - Neglect to Comply With Board's Orders.

71-B:21 Neglect to Comply With Board's Orders. –
Neglect or failure on the part of any selectman or assessor to comply with such orders shall be deemed wilful neglect of duty, and he shall be subject to the penalties provided by law in such cases.
Source.
1973, 544:2, eff. Sept. 1, 1973.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-B - Board of Tax and Land Appeals › Section 71-B:22 - Appeal From.

71-B:22 Appeal From. –
Any person aggrieved because of such reassessment, whether made by the selectmen or by or upon order of the board, shall have the same rights to apply for an abatement as are conferred by RSA 76:16-a and RSA 76:17.
Source.
1973, 544:2. 1982, 42:76. 1983, 345:2, eff. Aug. 17, 1983.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-C - Tax Expenditure and Potential Liability Reports › Section 71-C:1 - Definition.

71-C:1 Definition. –
In this chapter, "tax expenditure" means a credit or exemption that is intended by the legislature to allow individuals or businesses to reduce the amount owed for state taxes in return for a change in behavior. A tax expenditure does not include a credit or exemption meant only to avoid double taxation of the same income or assets within the same taxing jurisdiction. A tax rate reduced for the express purpose of achieving a change in behavior may also be identified by the committee in RSA 71-C:3 as a tax expenditure for the purpose of regular review.
Source.
2014, 28:1, eff. May 23, 2014.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-C - Tax Expenditure and Potential Liability Reports › Section 71-C:2 - Tax Expenditures Specified.

71-C:2 Tax Expenditures Specified. –
Tax expenditures include, but may not be limited to, the community development finance authority investment tax credit as computed in RSA 162-L:10; the economic revitalization zone tax credit as computed in RSA 162-N:6; the research and development tax credit under RSA 77-A:5, XIII; the Coos county job creation tax credit under RSA 77-E:3-c; the education tax credit as computed in RSA 77-G:4; the regional career and technical education center tax credit pursuant to RSA 188-E:9-a; and the exemption for qualified regenerative manufacturing companies allowed under RSA 77-A:1, I and RSA 77-E:1, III.
Source.
2014, 28:1, eff. May 23, 2014. 2018, 157:8, eff. July 29, 2018. 2021, 24:4, eff. May 6, 2021; 91:295, eff. July 1, 2021.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-C - Tax Expenditure and Potential Liability Reports › Section 71-C:3 - Joint Committee on Tax Expenditure Review.

71-C:3 Joint Committee on Tax Expenditure Review. –
I. A joint committee on tax expenditure review is hereby established to review all qualifying tax expenditures on a rotating basis every 5 years and recommend continuance, amendment, or repeal of relevant provisions. The joint committee shall be composed of 3 members of the house of representatives appointed by the speaker of the house of representatives and 2 members of the senate appointed by the senate president, provided that such appointments shall include the chair or vice-chair of the ways and means committee of the respective bodies. The first meeting shall be within 60 days after the effective date of this paragraph and called by the first-named house member.
II. The joint committee shall determine which credits, exemptions, and reduced rates meet the definition of a tax expenditure, recommend legislation to add any additional tax expenditures to RSA 71-C:2, establish a rotating schedule for review over 5-year periods, determine the goals of each tax expenditure, and establish general criteria for the future evaluation of each such tax expenditure.
III. The joint committee shall file an initial report containing its determinations on or before November 1, 2014 with the speaker of the house, the senate president, the governor, and the commissioner of revenue administration. Every November 1 thereafter, the joint committee shall file a report with recommendations for proposed legislation, including identification and a review plan for any tax expenditures that are subsequently enacted or amended. Reports required by this section shall be made available to the general public on the general court's website.
Source.
2014, 28:1, eff. May 23, 2014. 2020, 37:23, eff. July 29, 2020. 2022, 323:7, eff. Sept. 6, 2022.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 71-C - Tax Expenditure and Potential Liability Reports › Section 71-C:4 - Tax Expenditure and Potential Liability Report.

71-C:4 Tax Expenditure and Potential Liability Report. –
[Paragraph I effective until January 1, 2025; see also paragraph I set out below.]
I. On or before December 15 of every fiscal year the commissioner of the department of revenue administration shall certify in a report to the general court and the governor an analysis of each of the past fiscal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under RSA 77, RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, 78-B, RSA 82-A, RSA 84-A, RSA 84-C, and RSA 400-A.
[Paragraph I effective January 1, 2025; see also paragraph I set out above.]
I. On or before December 15 of every fiscal year the commissioner of the department of revenue administration shall certify in a report to the general court and the governor an analysis of each of the past fiscal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, 78-B, RSA 82-A, RSA 84-A, RSA 84-C, and RSA 400-A.
[Paragraph II effective until January 1, 2025; see also paragraph II set out below.]
II. The report shall be divided into the following parts:
(a) Tax expenditures as determined by the joint committee on tax expenditure review under RSA 71-C:3;
(b) Potential liabilities against the state's revenues, specifically:
(1) Other credits allowed under RSA 77, RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, RSA 78-B, RSA 82, RSA 82-A, RSA 84-A, RSA 84-C, and RSA 400-A against the business profits tax imposed by RSA 77-A; and
(2) Credit carryovers from overpaid taxes.
[Paragraph II effective January 1, 2025; see also paragraph II set out above.]
II. The report shall be divided into the following parts:
(a) Tax expenditures as determined by the joint committee on tax expenditure review under RSA 71-C:3;
(b) Potential liabilities against the state's revenues, specifically:
(1) Other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, RSA 78-B, RSA 82, RSA 82-A, RSA 83-E, RSA 84-A, RSA 84-C, and RSA 400-A against the business profits tax imposed by RSA 77-A; and
(2) Credit carryovers from overpaid taxes.
III. The report shall include the total dollar amount allowed under each credit or factor during the previous fiscal year, the number of receiving entities, and the amount of the credit still available at the beginning of the current fiscal year. In the event that data is not available to calculate the remaining credit, the report shall provide an estimate and the method used to reach it.
IV. The report shall be made available to the general public on the department of revenue administration's website.
Source.
2014, 28:1, eff. May 23, 2014. 2017, 156:227, eff. Jan. 1, 2019. 2021, 91:95, eff. Jan. 1, 2025.