TABLE OF CONTENTS
CHAPTER
Tax 100 ORGANIZATION
PART Tax 101 SCOPE
AND APPLICABILITY OF RULES
Section Tax 101.01
Applicability and Interpretation
Section Tax 101.02
Absence of a Rule
PART Tax 102
DEFINITIONS
Section Tax 102.01
Abatement application
Section Tax 102.02
Accident, mistake or misfortune
Section Tax 102.03
Agent
Section Tax 102.04
Appeal document
Section Tax 102.05
Appraisal
Section Tax 102.06
Betterment Assessment appeal
Section Tax 102.07
Board
Section Tax 102.08
Clerk
Section Tax 102.09
Comparable
Section Tax 102.10 Condemnee
Section Tax 102.11 Condemnor
Section Tax 102.12
Costs
Section Tax 102.13
Current Use appeal
Section Tax 102.14
DRA
Section Tax 102.15
DRA appeal
Section Tax 102.16
Declaration
Section Tax 102.17
Default
Section Tax 102.18
Discretionary Easement and Revitalization appeal
Section Tax 102.19
Document
Section Tax 102.20
Equalized Valuation appeal
Section Tax 102.21
Eminent Domain proceeding
Section Tax 102.22
Excavation Tax appeal
Section Tax 102.23
Exemption appeal
Section Tax 102.24
Ex Parte communication
Section Tax 102.25
Exhibit
Section Tax 102.26
File
Section Tax 102.27
Final default
Section Tax 102.28
Leave
Section Tax 102.29
LUCT Appeal
Section Tax 102.30
Month
Section Tax 102.31
Municipal consultant
Section Tax 102.32
Municipal market data survey
Section Tax 102.33
Municipality
Section Tax 102.34
Notice of tax date
Section Tax 102.35
Party
Section Tax 102.36
Property Tax appeal
Section Tax 102.37
Statistical report
Section Tax 102.38 Tax appeal
Section Tax 102.39
Taxpayer
Section Tax 102.40
Timber Tax appeal
PART Tax 103
DESCRIPTION OF BOARD
Section Tax 103.01
Board's Duties and Powers
Section Tax 103.02
Board's Operation
PART Tax 104
REQUESTS FOR INFORMATION
Section Tax 104.01
Requests for Information
CHAPTER
Tax 200 RULES OF PROCEDURE
PART Tax 201 RULES
APPLICABLE TO BOARD ADJUDICATIVE PROCEDURES
Section Tax 201.01
Purpose and Applicability
Section Tax 201.02
Communications with the Board
Section Tax 201.03
Computation of Time
Section Tax 201.04
Default
Section Tax 201.05
Final Default
Section Tax 201.06
Striking Final Default
Section Tax 201.07
Appearance and Representation Before the Board
Section Tax 201.08
Appearances
Section Tax 201.09
Appearances by Attorneys
Section Tax 201.10
Service of Written Communications
Section Tax 201.11
Withdrawal of Appearance
Section Tax 201.12
Conveyance
Section Tax 201.13
Conduct of Parties, Attorneys, Agents and
Municipal Consultants
Section Tax 201.14
Copies of Filed Documents
Section Tax 201.15
Form of Documents
Section Tax 201.16
Signed Documents
Section Tax 201.17
Nonconforming Documents
Section Tax 201.18
Motions and Objections
Section Tax 201.19
Discovery
Section Tax 201.20
Prehearing Submissions and Conferences
Section Tax 201.21
Consolidation
Section Tax 201.22
Withdrawal of Case
Section Tax 201.23
Settlement and Stipulations
Section Tax 201.24
Filing with Board and Superior Court
Section Tax 201.25
Subpoena
Section Tax 201.26
Continuances
Section Tax 201.27
Hearings, Parties and Standard of Proof
Section Tax 201.28
Electronic Proceedings
Section Tax 201.29
Record and Transcript
Section Tax 201.30
Evidence
Section Tax 201.31
Exchange and Submittal of Exhibits
Section Tax 201.32
Return of Exhibits
Section Tax 201.33
Comparable Properties
Section Tax 201.34
Form of Appraisals
Section Tax 201.35
Requests for Findings of Fact and Rulings of Law, Legal Memoranda, Decisions, or Orders
Section Tax 201.36
Motions for Rehearing, Reconsideration, or Clarification
Section Tax 201.37
Clerical Mistakes
Section Tax 201.38
Costs
Section Tax
201.39 Withdrawal or Recusal of Board
Member
Section Tax 201.40
Waiver of Rules
PART Tax 202 GENERAL RULES GOVERNING PROPERTY TAX APPEALS,
EXEMPTION APPEALS, CURRENT USE APPEALS, LUCT APPEALS, TIMBER TAX APPEALS, EXCAVATION
TAX APPEALS, APPEALS OF RESIDENCES LOCATED IN AN INDUSTRIAL OR COMMERCIAL ZONE
AND DISCRETIONARY EASEMENT, REVITALIZATION, BETTERMENT ASSESSMENT, TOWN LINES AND
PERAMBULATION OF BOUNDARIES, QUALIFYING HISTORIC BUILDINGS AND FARM STRUCTURES
AND LAND UNDERFARM STRUCTURES’ APPEALS
Section Tax 202.01
Applicability
Section Tax 202.02
Appeal to the Board
Section Tax 202.03
Failure to Timely File Inventory, Abatement Application or Appeal
Document
Section Tax 202.04
Discovery
Section Tax 202.05
Hearing Attendance
Section Tax 202.06
Refund or Credit of Taxes
Section Tax 202.07
Interest on Taxes Due or Owed
Section Tax 202.08
Appeal
PART Tax 203
SPECIFIC RULES GOVERNING PROPERTY TAX APPEALS AND TOWN LINES AND
PREAMBULATION OF BOUNDARY APPEALS
Section Tax 203.01
Applicability
Section Tax 203.02
Abatement Application Filed with the Municipality
Section Tax
203.03 Appeal to the Board
Section Tax 203.04
Filing Deadlines in Property Tax Appeals
Section Tax 203.05
Pending Appeals, Effect of Ordered Assessment, and Appeals for
Subsequent Years
Section Tax 203.06
Checklist to Municipalities
Section Tax
203.07 Mediation
Section Tax 203.08
Grouping Appeals for Hearing
Section Tax 203.09
Burden of Proof
Section Tax 203.10
Assessment-Record Cards and Assessment Manuals
PART Tax 204
SPECIFIC RULES GOVERNING EXEMPTION, CREDIT, OR DEFERRAL APPEALS
Section Tax 204.01
Applicability
Section Tax 204.02
Prerequisites
Section Tax 204.03
Appeal to the Board
Section Tax 204.04
Checklist to Municipalities
Section Tax 204.05
Burden of Proof
PART Tax 205 SPECIFIC
RULES GOVERNING LAND USE CHANGE TAX APPEALS
Section Tax 205.01
Applicability
Section Tax 205.02
Abatement Application Filed with the Municipality
Section Tax 205.03
Appeal to the Board
Section Tax 205.04
Filing Deadlines in LUCT Appeals
Section Tax 205.05 Checklist to Municipalities
Section Tax 205.06
Burden of Proof
PART Tax 206 SPECIFIC
RULES GOVERNING CURRENT USE AND CONSERVATION RESTRICTION ASSESSMENT APPEALS
Section Tax 206.01
Applicability
Section Tax 206.02
Appeal to the Board
Section Tax 206.03
Filing Deadlines
Section Tax 206.04
Checklist to Municipalities
Section Tax 206.05
Burden of Proof
PART Tax 207
SPECIFIC RULES GOVERNING THE REGULATION OF TAX REPRESENTATIVES
Section Tax 207.01
Purpose and Applicability
Section Tax 207.02 Definitions
Section Tax 207.03
Standards of Conduct
Section Tax 207.04
Complaints
Section Tax 207.05
Basis for Complaints, Board Review and Sanctions
Section Tax 207.06
Sanctions
Section Tax 207.07
Service and Answer
Section Tax 207.08
Board Investigation of Complaint
Section Tax 207.09
Preliminary Review
Section Tax 207.10
Quorum
Section Tax 207.11
Adjudicative Hearing
Section Tax 207.12
Decision and Standard of Proof
Section Tax 207.13
Settlement
Section Tax 207.14
Reinstatement
Section Tax 207.15
Appeal
PART Tax 208 RULES
GOVERNING PETITIONS FOR REASSESSMENT AND COMPLAINTS FOR CURRENT USE
RECLASSIFICATION OR CLASSIFICATION OF RESIDENCES IN INDUSTRIAL OR COMMERCIAL
ZONES
Section Tax 208.01
Applicability
Section Tax
208.02 Written Complaint Against
Specific Property
Section Tax 208.03
Steps for Specific Complaints
Section Tax 208.04
Petition for Municipal -Wide Reassessment
Section Tax 208.05
Steps for Municipal -Wide Reassessment
Section Tax 208.06
Order for Reassessment
Section Tax 208.07
Petition for Municipal-Wide Current Use Reclassification
Section Tax 208.08
Steps for Municipal-Wide Current Use Reclassification
Section Tax 208.09
Service
Section Tax 208.10
Lead Petitioners
PART Tax 209 RULES
GOVERNING APPEALS OF STATE TAXES, PENALTIES, PROPERTY TAX RELIEF REFUNDS,
DECERTIFICATIONS, AND BUSINESS AUTHORITY FINANCE PILOTS
Section Tax 209.01
Applicability
Section Tax 209.02
Appeal to the Board
Section Tax 209.03
Procedures for Processing Appeal
Section Tax 209.04
Burden of Proof
PART Tax 210 RULES
GOVERNING EMINENT DOMAIN PROCEEDINGS
Section Tax 210.01
Applicability
Section Tax 210.02
Declaration of Taking
Section Tax 210.03
Amended or Corrective Declaration of Taking
Section Tax 210.04
Preliminary Objections
Section Tax 210.05
Damages Deposit
Section Tax 210.06
Apportionment of Damages
Section Tax 210.07
Comparables
Section Tax 210.08
Hearings
Section Tax 210.09
Settlements
Section Tax 210.10
Hearing Record
Section Tax 210.11
Interest on Excess Award
Section Tax 210.12
Burden of Proof
Section Tax 210.13
Award of Costs and Appeal
PART Tax 211 RULES
GOVERNING APPEALS OF EQUALIZED VALUATION
Section Tax 211.01
Applicability
Section Tax 211.02
Appeals to the Board
Section Tax 211.03
Procedures for Processing Appeal
Section Tax 211.04
Burden of Proof
PART Tax 212 APPEAL
OF A RESIDENCE LOCATED IN AN INDUSTRIAL OR COMMERCIAL ZONE
Section Tax 212.01
Applicability
Section Tax 212.02
Appeals to the Board
Section Tax 212.03
Filing Deadlines
Section Tax 212.04
Checklist to Municipalities
Section Tax 212.05
Burden of Proof
PART Tax 213 RULES
GOVERNING APPEALS OF TIMBER TAX
Section Tax 213.01
Applicability
Section Tax 213.02
Abatement Applications Filed with the Municipality
Section Tax 213.03
Appeals to the Board
Section Tax 213.04
Filing Deadlines in Timber Tax Appeals
Section Tax 213.05
Checklist to Municipalities
Section Tax 213.06
Hearings
Section Tax 213.07
Burden of Proof
PART Tax 214 RULES
GOVERNING APPEALS OF EXCAVATION TAX
Section Tax 214.01
Applicability
Section Tax
214.02 Abatement Applications Filed with
the Municipality
Section Tax 214.03
Appeals to the Board
Section Tax 214.04
Filing Deadlines in Excavation Tax Appeals
Section Tax 214.05
Checklist to Municipalities
Section Tax 214.06
Burden of Proof
PART Tax 215 SPECIFIC
RULES GOVERNING DISCRETIONARY EASEMENT, REVITALIZATION, BETTERMENT ASSESSMENT, QUALIFIYING
HISTORIC BUILDINGS, FARM STRUCTURES AND LAND UNDER FARM STRUCTURES’, AND
QUALIFYING CHARTERED PUBLIC SCHOOL APPEALS
Section Tax 215.01
Applicability
Section Tax 215.02
Appeals to the Board
Section Tax 215.03
Filing Deadlines
Section Tax 215.04 Checklist to Municipalities
Section Tax 215.05
Burden of Proof
PART Tax 216 RULES
GOVERNING RULE CHANGES
Section Tax 216.01
Petitions or Board Initiated Rule Changes
Section Tax 216.02
Public Comment Hearing
Section Tax 216.03
Explanation of Proposed or Adopted Rule
CHAPTER
Tax 300 NOTICE-OF TAX DATE
PART Tax 301 RULES GOVERNING
THE ESTABLISHMENT OF THE NOTICE OF TAX DATE
Section Tax 301.01
Applicability
Section Tax 301.02
Definition
Section Tax 301.03
Procedure
Section Tax 301.04
Form
Section Tax 301.05
Establishing the Notice of Tax Date
CHAPTER
Tax 400 RULES GOVERNING EXEMPTION
APPLICATIONS TO MUNICIPALITIES
PART Tax 401 EXEMPT ORGANIZATIONS
Section Tax 401.01
Form Content
CHAPTER
Tax 500 FILING FEES
PART Tax 501 FEES
REQUIRED
Section Tax 501.01
Fees
Section Tax 501.02
Waiver of Fees