TITLE V
TAXATION

CHAPTER 71-B
BOARD OF TAX AND LAND APPEALS

Section 71-B:9

    71-B:9 Administration of Oaths, Subpoenas, Etc.; Fees. – The board shall have authority to administer oaths and to compel the attendance of witnesses to proceedings before it. The board shall have the power to subpoena and subpoena duces tecum. Witnesses compelled to appear shall be paid the same fee and mileage that are paid to witnesses in the superior court of the state. A subpoena or subpoena duces tecum of the board may be served by any person designated in the subpoena or subpoena duces tecum to serve it. Any testimony given by a person duly sworn shall be subject to the pains and penalties of perjury. All applications or petitions to the board for which no filing fee has been otherwise specified by statute shall be accompanied by a $65 filing fee. Costs and attorney's fees may be taxed as in the superior court.

Source. 1973, 544:2. 1989, 408:6. 1993, 141:1. 2003, 133:2, eff. Jan. 1, 2004.