N.H. Code Admin. R. Tax 213.04 Filing Deadlines In Timber Tax Appeals

• Library: New Hampshire Administrative Code
• Edition: 2023
• Currency: Current through Register No. 52, December 28, 2023
• Citation: N.H. Code Admin. R. Tax 213.04
• Year: 2023

(a) The filing deadlines for timber tax appeals shall be as stated in RSA undefinedundefined79:8.

(b) A timber tax abatement application filed with a municipality or an appeal filed with the board shall be untimely if it is filed:

(1) After the statutory deadlines or

(2) On or before the notice of tax date.

(c) The board shall not extend statutory timelines except as stated in (d) below, and the board shall dismiss the appeal when the timber tax abatement application was not timely filed with the municipality. In accordance with Appeal of Gillin, 132 N.H. 311, 313 (1989) and Daniel v. B & J Realty, 134 N.H. 174, 176 (1991), a taxpayer shall timely file an abatement application as a jurisdictional prerequisite for the board to hear the appeal.

(d) If a taxpayer's timber tax abatement application was not timely filed, the board shall treat the timber tax abatement as timely filed only if the taxpayer demonstrates all of the following:

(1) The municipality supplied the taxpayer with the incorrect filing deadline;

(2) The taxpayer was unaware of the correct filing deadline;

(3) The municipality should have known the taxpayer would rely on the municipality's information; and

(4) The taxpayer detrimentally relied on the municipality's information such as missing the deadline for filing the timber tax abatement application with the municipality in accordance with City of Concord v. Tompkins, 124 N.H. 463, 467-68 (1984).

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History: Amended byVolume XXXIV Number 28, Filed July...