N.H. Admin. Code § Rev 805.03 - Appeal of Assessment Based on Fair Market Value

(a) If the parties to a transfer are aggrieved by the department's determination of the fair market value, the taxpayer may appeal in accordance with Rev 200.

(b) A party appealing the determination of fair market value shall provide factual evidence to show that the presumption of fair market value was inappropriate because of extenuating circumstances such as, but not limited to, a forced sale of property due to:

(1) A hardship of an owner; or

(2) Damage to the property.

Notes

N.H. Admin. Code § Rev 805.03

#5300, eff 12-26-91; ss by #6691, eff 2-21-98, EXPIRED: 2-21-06

New. #8579, eff 3-8-06

Amended byVolume XXXIV Number 41, Filed October 9, 2014, Proposed by #10665, Effective 9/9/2014, Expires9/9/2024.