New Hampshire Revised Statutes 78-A:13 – Appeals
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I. [Repealed.]
II. Upon the filing of an appeal, the board of tax and land appeals or the court, as the case may be, shall issue a summons requiring the commissioner to file with the court a certified copy of the record in the proceeding together with such of the evidence introduced before or considered by the commissioner as may be specified by any party in interest as well as such other evidence, so introduced and considered, as the commissioner wishes to specify, together with the originals or copies of all exhibits introduced in evidence before the commissioner.
III. The board of tax and land appeals or the court shall take from the appellant a bond or recognizance to the state, with surety, to prosecute the appeal to completion and to comply with the orders and decrees of a court in the premises. The board or court may also require the appellant to provide a bond running to the state with surety in a sum fixed by the court conditioned upon the payment of taxes found to be due and to become due during the pendency of the appeal. Such appeals shall be preferred cases for hearing on the docket of the board or the court. The board or the court may grant such relief as may be just and equitable and may order the state treasurer to pay to the aggrieved person the amount of the relief granted with interest at the rate established under N.H. Rev. Stat. § 21-J:28. Upon all appeals which are denied, costs may be taxed against the appellant at the discretion of the board or the court; but the board or court may not tax costs against the state.
II. Upon the filing of an appeal, the board of tax and land appeals or the court, as the case may be, shall issue a summons requiring the commissioner to file with the court a certified copy of the record in the proceeding together with such of the evidence introduced before or considered by the commissioner as may be specified by any party in interest as well as such other evidence, so introduced and considered, as the commissioner wishes to specify, together with the originals or copies of all exhibits introduced in evidence before the commissioner.
Terms Used In New Hampshire Revised Statutes 78-A:13
- 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.
- Docket: A log containing brief entries of court proceedings.
- Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
- Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
- Summons: Another word for subpoena used by the criminal justice system.
III. The board of tax and land appeals or the court shall take from the appellant a bond or recognizance to the state, with surety, to prosecute the appeal to completion and to comply with the orders and decrees of a court in the premises. The board or court may also require the appellant to provide a bond running to the state with surety in a sum fixed by the court conditioned upon the payment of taxes found to be due and to become due during the pendency of the appeal. Such appeals shall be preferred cases for hearing on the docket of the board or the court. The board or the court may grant such relief as may be just and equitable and may order the state treasurer to pay to the aggrieved person the amount of the relief granted with interest at the rate established under N.H. Rev. Stat. § 21-J:28. Upon all appeals which are denied, costs may be taxed against the appellant at the discretion of the board or the court; but the board or court may not tax costs against the state.