TABLE OF CONTENTS

 

CHAPTER Tax 100  ORGANIZATION

          PART Tax 101  SCOPE AND APPLICABILITY OF RULES

                  Section Tax 101.01  Applicability and Interpretation

                  Section Tax 101.02  Absence of a Rule

 

          PART Tax 102  DEFINITIONS

                  Section Tax 102.01  Abatement application

                  Section Tax 102.02  Accident, mistake or misfortune

                  Section Tax 102.03  Agent

                  Section Tax 102.04  Appeal document

                  Section Tax 102.05  Appraisal

                  Section Tax 102.06  Betterment Assessment appeal

                  Section Tax 102.07  Board

                  Section Tax 102.08  Clerk

                  Section Tax 102.09  Comparable

                  Section Tax 102.10  Condemnee

                  Section Tax 102.11  Condemnor

                  Section Tax 102.12  Costs

                  Section Tax 102.13  Current Use appeal

                  Section Tax 102.14  DRA

                  Section Tax 102.15  DRA appeal

                  Section Tax 102.16  Declaration

                  Section Tax 102.17  Default

                  Section Tax 102.18  Discretionary Easement and Revitalization appeal

                  Section Tax 102.19  Document

                  Section Tax 102.20  Equalized Valuation appeal

                  Section Tax 102.21  Eminent Domain proceeding

                  Section Tax 102.22  Excavation Tax appeal

                  Section Tax 102.23  Exemption appeal

                  Section Tax 102.24  Ex Parte communication

                  Section Tax 102.25  Exhibit

                  Section Tax 102.26  File

                  Section Tax 102.27  Final default

                  Section Tax 102.28  Leave

                  Section Tax 102.29  LUCT Appeal

                  Section Tax 102.30  Month

                  Section Tax 102.31  Municipal consultant

                  Section Tax 102.32  Municipal market data survey

                  Section Tax 102.33  Municipality

                  Section Tax 102.34  Notice of tax date

                  Section Tax 102.35  Party

                  Section Tax 102.36  Property Tax appeal

                  Section Tax 102.37  Statistical report

                  Section Tax 102.38  Tax appeal

                  Section Tax 102.39  Taxpayer

                  Section Tax 102.40  Timber Tax appeal

 

          PART Tax 103  DESCRIPTION OF BOARD

                  Section Tax 103.01  Board's Duties and Powers

                  Section Tax 103.02  Board's Operation

 

          PART Tax 104  REQUESTS FOR INFORMATION

                  Section Tax 104.01  Requests for Information

 

CHAPTER Tax 200  RULES OF PROCEDURE

          PART Tax 201  RULES APPLICABLE TO BOARD ADJUDICATIVE PROCEDURES

                  Section Tax 201.01  Purpose and Applicability

                  Section Tax 201.02  Communications with the Board

                  Section Tax 201.03  Computation of Time

                  Section Tax 201.04  Default

                  Section Tax 201.05  Final Default

                  Section Tax 201.06  Striking Final Default

                  Section Tax 201.07  Appearance and Representation Before the Board

                  Section Tax 201.08  Appearances

                  Section Tax 201.09  Appearances by Attorneys

                  Section Tax 201.10  Service of Written Communications

                  Section Tax 201.11  Withdrawal of Appearance

                  Section Tax 201.12  Conveyance

                  Section Tax 201.13  Conduct of Parties, Attorneys, Agents and Municipal Consultants

                  Section Tax 201.14  Copies of Filed Documents

                  Section Tax 201.15  Form of Documents

                  Section Tax 201.16  Signed Documents

                  Section Tax 201.17  Nonconforming Documents

                  Section Tax 201.18  Motions and Objections

                  Section Tax 201.19  Discovery

                  Section Tax 201.20  Prehearing Submissions and Conferences

                  Section Tax 201.21  Consolidation

                  Section Tax 201.22  Withdrawal of Case

                  Section Tax 201.23  Settlement and Stipulations

                  Section Tax 201.24  Filing with Board and Superior Court

                  Section Tax 201.25  Subpoena

                  Section Tax 201.26  Continuances

                  Section Tax 201.27  Hearings, Parties and Standard of Proof

                  Section Tax 201.28  Electronic Proceedings

                  Section Tax 201.29  Record and Transcript

                  Section Tax 201.30  Evidence

                  Section Tax 201.31  Exchange and Submittal of Exhibits

                  Section Tax 201.32  Return of Exhibits

                  Section Tax 201.33  Comparable Properties

                  Section Tax 201.34  Form of Appraisals

                  Section Tax 201.35  Requests for Findings of Fact and Rulings of Law, Legal Memoranda,  Decisions, or Orders

                  Section Tax 201.36  Motions for Rehearing, Reconsideration, or Clarification

                  Section Tax 201.37  Clerical Mistakes

                  Section Tax 201.38  Costs

                  Section Tax 201.39  Withdrawal or Recusal of Board Member

                  Section Tax 201.40  Waiver of Rules

 

          PART Tax 202  GENERAL RULES GOVERNING PROPERTY TAX APPEALS, EXEMPTION APPEALS, CURRENT USE APPEALS, LUCT APPEALS, TIMBER TAX APPEALS, EXCAVATION TAX APPEALS, APPEALS OF RESIDENCES LOCATED IN AN INDUSTRIAL OR COMMERCIAL ZONE AND DISCRETIONARY EASEMENT, REVITALIZATION, BETTERMENT ASSESSMENT, TOWN LINES AND PERAMBULATION OF BOUNDARIES, QUALIFYING HISTORIC BUILDINGS AND FARM STRUCTURES AND LAND UNDERFARM STRUCTURES’ APPEALS

                  Section Tax 202.01  Applicability

                  Section Tax 202.02  Appeal to the Board

                  Section Tax 202.03  Failure to Timely File Inventory, Abatement Application or Appeal Document

                  Section Tax 202.04  Discovery

                  Section Tax 202.05  Hearing Attendance

                  Section Tax 202.06  Refund or Credit of Taxes

                  Section Tax 202.07  Interest on Taxes Due or Owed

                  Section Tax 202.08  Appeal

 

                  PART Tax 203  SPECIFIC RULES GOVERNING PROPERTY TAX APPEALS AND TOWN LINES AND PREAMBULATION OF BOUNDARY APPEALS

                  Section Tax 203.01  Applicability

                  Section Tax 203.02  Abatement Application Filed with the Municipality

                  Section Tax 203.03  Appeal to the Board

                  Section Tax 203.04  Filing Deadlines in Property Tax Appeals

                  Section Tax 203.05  Pending Appeals, Effect of Ordered Assessment, and Appeals for Subsequent Years

                  Section Tax 203.06  Checklist to Municipalities

                  Section Tax 203.07  Mediation

                  Section Tax 203.08  Grouping Appeals for Hearing

                  Section Tax 203.09  Burden of Proof

                  Section Tax 203.10  Assessment-Record Cards and Assessment Manuals

 

          PART Tax 204  SPECIFIC RULES GOVERNING EXEMPTION, CREDIT, OR DEFERRAL APPEALS

                  Section Tax 204.01  Applicability

                  Section Tax 204.02  Prerequisites

                  Section Tax 204.03  Appeal to the Board

                  Section Tax 204.04  Checklist to Municipalities

                  Section Tax 204.05  Burden of Proof

 

          PART Tax 205  SPECIFIC RULES GOVERNING LAND USE CHANGE TAX APPEALS

                  Section Tax 205.01  Applicability

                  Section Tax 205.02  Abatement Application Filed with the Municipality

                  Section Tax 205.03  Appeal to the Board

                  Section Tax 205.04  Filing Deadlines in LUCT Appeals

                  Section Tax 205.05  Checklist to Municipalities

                  Section Tax 205.06  Burden of Proof

 

          PART Tax 206  SPECIFIC RULES GOVERNING CURRENT USE AND CONSERVATION RESTRICTION ASSESSMENT APPEALS

                  Section Tax 206.01  Applicability

                  Section Tax 206.02  Appeal to the Board

                  Section Tax 206.03  Filing Deadlines

                  Section Tax 206.04  Checklist to Municipalities

                  Section Tax 206.05  Burden of Proof

 

          PART Tax 207  SPECIFIC RULES GOVERNING THE REGULATION OF TAX REPRESENTATIVES

                  Section Tax 207.01  Purpose and Applicability

                  Section Tax 207.02  Definitions

                  Section Tax 207.03  Standards of Conduct

                  Section Tax 207.04  Complaints

                  Section Tax 207.05  Basis for Complaints, Board Review and Sanctions

                  Section Tax 207.06  Sanctions

                  Section Tax 207.07  Service and Answer

                  Section Tax 207.08  Board Investigation of Complaint

                  Section Tax 207.09  Preliminary Review

                  Section Tax 207.10  Quorum

                  Section Tax 207.11  Adjudicative Hearing

                  Section Tax 207.12  Decision and Standard of Proof

                  Section Tax 207.13  Settlement

                  Section Tax 207.14  Reinstatement

                  Section Tax 207.15  Appeal

 

          PART Tax 208  RULES GOVERNING PETITIONS FOR REASSESSMENT AND COMPLAINTS FOR CURRENT USE RECLASSIFICATION OR CLASSIFICATION OF RESIDENCES IN INDUSTRIAL OR COMMERCIAL ZONES

                  Section Tax 208.01  Applicability

                  Section Tax 208.02  Written Complaint Against Specific Property

                  Section Tax 208.03  Steps for Specific Complaints

                  Section Tax 208.04  Petition for Municipal -Wide Reassessment

                  Section Tax 208.05  Steps for Municipal -Wide Reassessment

                  Section Tax 208.06  Order for Reassessment

                  Section Tax 208.07  Petition for Municipal-Wide Current Use Reclassification

                  Section Tax 208.08  Steps for Municipal-Wide Current Use Reclassification

                  Section Tax 208.09  Service

                  Section Tax 208.10  Lead Petitioners

 

          PART Tax 209  RULES GOVERNING APPEALS OF STATE TAXES, PENALTIES, PROPERTY TAX RELIEF REFUNDS, DECERTIFICATIONS, AND BUSINESS AUTHORITY FINANCE PILOTS

                  Section Tax 209.01  Applicability

                  Section Tax 209.02  Appeal to the Board

                  Section Tax 209.03  Procedures for Processing Appeal

                  Section Tax 209.04  Burden of Proof

 

          PART Tax 210  RULES GOVERNING EMINENT DOMAIN PROCEEDINGS

                  Section Tax 210.01  Applicability

                  Section Tax 210.02  Declaration of Taking

                  Section Tax 210.03  Amended or Corrective Declaration of Taking

                  Section Tax 210.04  Preliminary Objections

                  Section Tax 210.05  Damages Deposit

                  Section Tax 210.06  Apportionment of Damages

                  Section Tax 210.07  Comparables

                  Section Tax 210.08  Hearings

                  Section Tax 210.09  Settlements

                  Section Tax 210.10  Hearing Record

                  Section Tax 210.11  Interest on Excess Award

                  Section Tax 210.12  Burden of Proof

                  Section Tax 210.13  Award of Costs and Appeal

 

          PART Tax 211  RULES GOVERNING APPEALS OF EQUALIZED VALUATION

                  Section Tax 211.01  Applicability

                  Section Tax 211.02  Appeals to the Board

                  Section Tax 211.03  Procedures for Processing Appeal

                  Section Tax 211.04  Burden of Proof

 

          PART Tax 212  APPEAL OF A RESIDENCE LOCATED IN AN INDUSTRIAL OR COMMERCIAL ZONE

                  Section Tax 212.01  Applicability

                  Section Tax 212.02  Appeals to the Board

                  Section Tax 212.03  Filing Deadlines

                  Section Tax 212.04  Checklist to Municipalities

                  Section Tax 212.05  Burden of Proof

 

          PART Tax 213  RULES GOVERNING APPEALS OF TIMBER TAX

                  Section Tax 213.01  Applicability

                  Section Tax 213.02  Abatement Applications Filed with the Municipality

                  Section Tax 213.03  Appeals to the Board

                  Section Tax 213.04  Filing Deadlines in Timber Tax Appeals

                  Section Tax 213.05  Checklist to Municipalities

                  Section Tax 213.06  Hearings

                  Section Tax 213.07  Burden of Proof

 

          PART Tax 214  RULES GOVERNING APPEALS OF EXCAVATION TAX

                  Section Tax 214.01  Applicability

                  Section Tax 214.02  Abatement Applications Filed with the Municipality

                  Section Tax 214.03  Appeals to the Board

                  Section Tax 214.04  Filing Deadlines in Excavation Tax Appeals

                  Section Tax 214.05  Checklist to Municipalities

                  Section Tax 214.06  Burden of Proof

 

          PART Tax 215  SPECIFIC RULES GOVERNING DISCRETIONARY EASEMENT, REVITALIZATION, BETTERMENT ASSESSMENT, QUALIFIYING HISTORIC BUILDINGS, FARM STRUCTURES AND LAND UNDER FARM STRUCTURES’, AND QUALIFYING CHARTERED PUBLIC SCHOOL APPEALS

                  Section Tax 215.01  Applicability

                  Section Tax 215.02  Appeals to the Board

                  Section Tax 215.03  Filing Deadlines

                  Section Tax 215.04  Checklist to Municipalities

                  Section Tax 215.05  Burden of Proof

 

          PART Tax 216  RULES GOVERNING RULE CHANGES

                  Section Tax 216.01  Petitions or Board Initiated Rule Changes

                  Section Tax 216.02  Public Comment Hearing

                  Section Tax 216.03  Explanation of Proposed or Adopted Rule

 

CHAPTER Tax 300  NOTICE-OF TAX DATE

          PART Tax 301  RULES GOVERNING THE ESTABLISHMENT OF THE NOTICE OF TAX DATE

                  Section Tax 301.01  Applicability

                  Section Tax 301.02  Definition

                  Section Tax 301.03  Procedure

                  Section Tax 301.04  Form

                  Section Tax 301.05  Establishing the Notice of Tax Date

 

CHAPTER Tax 400  RULES GOVERNING EXEMPTION APPLICATIONS TO MUNICIPALITIES

          PART Tax 401  EXEMPT ORGANIZATIONS

                  Section Tax 401.01  Form Content

 

CHAPTER Tax 500  FILING FEES

          PART Tax 501  FEES REQUIRED

                  Section Tax 501.01  Fees

                  Section Tax 501.02  Waiver of Fees