75:16 Reclassification by Board of Tax and Land Appeals. –
The board of tax and land appeals may order a reclassification or a denial of a classification of any residence classified under the provisions of this subdivision:
I. When a specific written complaint is filed with it by a landowner, within 90 days of being listed as provided by RSA 75:11, III, that a particular residence not owned by the landowner has been fraudulently, improperly, or illegally so classified, the complainant shall pay to the board of tax and land appeals for each specific particular residence complained of a $40 fee. The board shall send notice by certified mail to the owner against whose property the complaint is made; or
II. When it comes to the attention of the board of tax and land appeals from any source, except as provided in paragraph I, that a particular residence has been fraudulently, improperly or illegally so classified.