RSA 72:34-a. Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit.

Whenever the selectmen or assessors refuse to grant an applicant an exemption, deferral, or tax credit to which the applicant may be entitled under the provisions of RSA 72:23, 23-d, 23-e, 23-f, 23-g, 23-h, 23-i, 23-j, 23-k, 28, 28-b, 28-c, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 38-a, 38-b, 39-a, 39-b, 41, 42, 62, 66, or 70 the applicant may appeal in writing, on or before September 1 following the date of notice of tax under RSA 72:1-d, to the board of tax and land appeals or the superior court, which may order an exemption, deferral, or tax credit, or an abatement if a tax has been assessed. Source: Source. 1969, 183:2. 1973, 544:13. 1975, 127:2. 1982, 42:88. 1983, 155:9. 1987, 325:2. 1991, 70:17; 306:8. 1994, 390:5. 1995, 265:5. 1996, 140:8. 2003, 131:2, eff. April 1, 2003. 2016, 217:7, eff. Aug. 8, 2016. 2018, 151:6, eff. Jan. 1, 2019.