RSA 81:5. Abatement of Taxes.

I. The commissioners of the county in which the real estate is situated, for good cause shown, may abate any tax, including prior years' taxes, assessed by them or by their predecessors, including any portion of interest accrued on such tax in the unincorporated towns or unorganized places; or II. Any person aggrieved by the assessment of a tax, who has complied with the requirements of RSA 74, may, by March 1 following the date of notice of the tax under RSA 76:1-a, and not afterwards, apply in writing to the commissioners in accordance with RSA 76:16, I(b). Upon receipt of an application for abatement, the commissioners shall review the application and respond in accordance with RSA 76:16, II. If the commissioners neglect or refuse to abate, any person aggrieved, having complied with the requirements of RSA 74, may, on or before September 1 after the date of notice of tax under RSA 76:1-a, and not afterwards, file an appeal with the superior court in the county where the property is located, or with the board of tax and land appeals, upon payment of a $65 filing fee. After appropriate inquiry or hearing, the board or court, as the case may be, shall make such order thereon as justice requires. Source: Source. 1989, 266:4; 408:12. 1992, 285:4. 2001, 53:1, eff. Jan. 1, 2002. 2014, 175:5, eff. Sept. 9, 2014.