New Hampshire Revised Statutes 76:17-c – Effect of Abatement Appeal on Subsequent Taxes
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I. Whenever the board of tax and land appeals, pursuant to N.H. Rev. Stat. § 76:16-a, or the superior court, pursuant to N.H. Rev. Stat. § 76:17, grants an abatement on the grounds of an incorrect property assessment value, the selectmen or assessors shall thereafter use the correct assessment value, as found by the board or the court, in assessing subsequent taxes upon that property, until such time as they, in good faith, reappraise the property pursuant to N.H. Rev. Stat. § 75:8 due to changes in value, or until there is a general reassessment in the municipality.
II. If, while an appeal pursuant to N.H. Rev. Stat. § 76:16-a or 76:17 is pending, subsequent taxes are assessed using an assessment value later found to be incorrect by the board of tax and land appeals or the superior court, the selectmen or assessors shall abate such subsequent taxes, using the correct assessment value as found by the board or the court, even if no abatement request or appeal has ever been filed with respect to such subsequent taxes.
III. The board of tax and land appeals and the superior court shall retain continuing jurisdiction over any abatement granted by them pursuant to N.H. Rev. Stat. § 76:16-a or 76:17 respectively, for purposes of enforcing the requirements of this section.
II. If, while an appeal pursuant to N.H. Rev. Stat. § 76:16-a or 76:17 is pending, subsequent taxes are assessed using an assessment value later found to be incorrect by the board of tax and land appeals or the superior court, the selectmen or assessors shall abate such subsequent taxes, using the correct assessment value as found by the board or the court, even if no abatement request or appeal has ever been filed with respect to such subsequent taxes.
Terms Used In New Hampshire Revised Statutes 76:17-c
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
III. The board of tax and land appeals and the superior court shall retain continuing jurisdiction over any abatement granted by them pursuant to N.H. Rev. Stat. § 76:16-a or 76:17 respectively, for purposes of enforcing the requirements of this section.