83-F:8 Appeals. –
Utility property taxpayers aggrieved by the determination by the commissioner of the value of utility property pursuant to RSA 83-F:3 and the assessment of the tax imposed under this chapter may appeal such valuations and assessments according to the procedure and subject to the time limits provided for other taxes administered by the department under RSA 21-J.
Source. 1999, 17:35. 2005, 87:1, eff. April 1, 2005.