TABLE OF CONTENTS

 

CHAPTER Tax 100ORGANIZATION

††††††††† PART Tax 101SCOPE AND APPLICABILITY OF RULES

††††††††††††††††† Section Tax 101.01Applicability and Interpretation

††††††††††††††††† Section Tax 101.02Absence of a Rule

 

††††††††† PART Tax 102DEFINITIONS

††††††††††††††††† Section Tax 102.01Abatement Application

††††††††††††††††† Section Tax 102.02Accident, Mistake or Misfortune

††††††††††††††††† Section Tax 102.03Agent

††††††††††††††††† Section Tax 102.04Appeal Document

††††††††††††††††† Section Tax 102.05Appraisal

††††††††††††††††† Section Tax 102.06Betterment Assessment Appeal

††††††††††††††††† Section Tax 102.07Board

††††††††††††††††† Section Tax 102.08Clerk

††††††††††††††††† Section Tax 102.09Comparable

††††††††††††††††† Section Tax 102.10 Condemnee

††††††††††††††††† Section Tax 102.11 Condemnor

††††††††††††††††† Section Tax 102.12Costs

††††††††††††††††† Section Tax 102.13Current Use Appeal

††††††††††††††††† Section Tax 102.14DRA

††††††††††††††††† Section Tax 102.15DRA Appeal

††††††††††††††††† Section Tax 102.16Declaration

††††††††††††††††† Section Tax 102.17Default

††††††††††††††††† Section Tax 102.18Discretionary Easement and Revitalization Appeal

††††††††††††††††† Section Tax 102.19Document

††††††††††††††††† Section Tax 102.20Equalized Valuation Appeal

††††††††††††††††† Section Tax 102.21Eminent Domain Proceeding

††††††††††††††††† Section Tax 102.22Excavation Tax Appeal

††††††††††††††††† Section Tax 102.23Exemption Appeal

††††††††††††††††† Section Tax 102.24Ex Parte Communication

††††††††††††††††† Section Tax 102.25Exhibit

††††††††††††††††† Section Tax 102.26File

††††††††††††††††† Section Tax 102.27Final Default

††††††††††††††††† Section Tax 102.28Leave

††††††††††††††††† Section Tax 102.29LUCT Appeal

††††††††††††††††† Section Tax 102.30Month

††††††††††††††††† Section Tax 102.31Municipal Consultant

††††††††††††††††† Section Tax 102.32Municipal Market Data Survey

††††††††††††††††† Section Tax 102.33Municipality

††††††††††††††††† Section Tax 102.34Notice of Tax Date

††††††††††††††††† Section Tax 102.35Party

††††††††††††††††† Section Tax 102.36Property Tax Appeal

††††††††††††††††† Section Tax 102.37Statistical Report

††††††††††††††††† Section Tax 102.38 Tax Appeal

††††††††††††††††† Section Tax 102.39Taxpayer

††††††††††††††††† Section Tax 102.40Timber Tax Appeal

 

††††††††† PART Tax 103DESCRIPTION OF BOARD

††††††††††††††††† Section Tax 103.01Board's Duties and Powers

††††††††††††††††† Section Tax 103.02Board's Operation

 

††††††††† PART Tax 104REQUESTS FOR INFORMATION

††††††††††††††††† Section Tax 104.01Requests for Information

 

CHAPTER Tax 200RULES OF PROCEDURE

††††††††† PART Tax 201RULES APPLICABLE TO BOARD ADJUDICATIVE PROCEDURES

††††††††††††††††† Section Tax 201.01Purpose and Applicability

††††††††††††††††† Section Tax 201.02Communications with the Board

††††††††††††††††† Section Tax 201.03Computation of Time

††††††††††††††††† Section Tax 201.04Default

††††††††††††††††† Section Tax 201.05Final Default

††††††††††††††††† Section Tax 201.06Striking Final Default

††††††††††††††††† Section Tax 201.07Appearance and Representation Before the Board

††††††††††††††††† Section Tax 201.08Appearances

††††††††††††††††† Section Tax 201.09Appearances by Attorneys

††††††††††††††††† Section Tax 201.10Service of Written Communications

††††††††††††††††† Section Tax 201.11Withdrawal of Appearance

††††††††††††††††† Section Tax 201.12Conveyance

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

††††††††††††††††† Section Tax 201.14Copies of Filed Documents

††††††††††††††††† Section Tax 201.15Form of Documents

††††††††††††††††† Section Tax 201.16Signed Documents

††††††††††††††††† Section Tax 201.17Nonconforming Documents

††††††††††††††††† Section Tax 201.18Motions and Objections

††††††††††††††††† Section Tax 201.19Discovery

††††††††††††††††† Section Tax 201.20Prehearing Submissions and Conferences

††††††††††††††††† Section Tax 201.21Consolidation

††††††††††††††††† Section Tax 201.22Withdrawal of Case

††††††††††††††††† Section Tax 201.23Settlement and Stipulations

††††††††††††††††† Section Tax 201.24Filing with Board and Superior Court

††††††††††††††††† Section Tax 201.25Subpoena

††††††††††††††††† Section Tax 201.26Continuances

††††††††††††††††† Section Tax 201.27Hearings, Parties and Standard of Proof

††††††††††††††††† Section Tax 201.28Telephonic Conferences

††††††††††††††††† Section Tax 201.29Record and Transcript

††††††††††††††††† Section Tax 201.30Evidence

††††††††††††††††† Section Tax 201.31Copies of Exhibits

††††††††††††††††† Section Tax 201.32Return of Exhibits

††††††††††††††††† Section Tax 201.33Comparable Properties

††††††††††††††††† Section Tax 201.34Form of Appraisals

††††††††††††††††† Section Tax 201.35Exchange of Appraisals and Statistical Reports

††††††††††††††††††† Section Tax 201.36Requests for Findings of Fact and Rulings of Law and Legal Memoranda and Decisions/Orders

††††††††††††††††† Section Tax 201.37Motions for Rehearing, Reconsideration or Clarification

††††††††††††††††† Section Tax 201.38 Clerical Mistakes

††††††††††††††††† Section Tax 201.39Costs

††††††††† ††††††† Section Tax 201.40Withdrawal or Recusal of Board Member

††††††††††††††††† Section Tax 201.41Waiver of Rules

 

††††††††† PART Tax 202GENERAL 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 UNDER FARM STRUCTURESí APPEALS

††††††††††††††††† Section Tax 202.01Applicability

††††††††††††††††† Section Tax 202.02Appeal to the Board

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

††††††††††††††††† Section Tax 202.04 Discovery

††††††††††††††††† Section Tax 202.05Hearing Attendance

††††††††††††††††† Section Tax 202.06Refund or Credit of Taxes

††††††††††††††††† Section Tax 202.07Interest on Taxes Due or Owed

††††††††††††††††† Section Tax 202.08Appeal

 

††††††††† PART Tax 203SPECIFIC RULES GOVERNING PROPERTY TAX APPEALS

††††††††††††††††† Section Tax 203.01Applicability

††††††††††††††††† Section Tax 203.02Abatement Application Filed with Municipality

††††††††††††††††† Section Tax 203.03Appeal to the Board

††††††††††††††††† Section Tax 203.04Filing Deadlines in Property Tax Appeals

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

††††††††††††††††† Section Tax 203.06Checklist to Municipalities

††††††††††††††††† Section Tax 203.07Mediation

††††††††††††††††† Section Tax 203.08Grouping Appeals for Hearing

††††††††††††††††† Section Tax 203.09Burden of Proof

††††††††††††††††† Section Tax 203.10Assessment-Record Cards and Assessment Manuals

 

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

††††††††††††††††† Section Tax 204.01Applicability

††††††††††††††††† Section Tax 204.02Prerequisites

††††††††††††††††† Section Tax 204.03Appeal to the Board

††††††††††††††††† Section Tax 204.04Checklist to Municipalities

††††††††††††††††† Section Tax 204.05Burden of Proof

 

††††††††† PART Tax 205SPECIFIC RULES GOVERNING LAND USE CHANGE TAX APPEALS

††††††††††††††††† Section Tax 205.01Applicability

††††††††††††††††† Section Tax 205.02Abatement Application Filed with the Municipality

††††††††††††††††† Section Tax 205.03Appeal to the Board

††††††††††††††††† Section Tax 205.04Filing Deadlines in LUCT Appeals

††††††††††††††††† Section Tax 205.05Checklist to Municipalities

††††††††††††††††† Section Tax 205.06Burden of Proof

 

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

††††††††††††††††† Section Tax 206.01Applicability

††††††††††††††††† Section Tax 206.02Appeal to the Board

††††††††††††††††† Section Tax 206.03Filing Deadlines

††††††††††††††††† Section Tax 206.04Checklist to Municipalities

††††††††††††††††† Section Tax 206.05Burden of Proof

 

††††††††† PART Tax 207SPECIFIC RULES GOVERNING THE REGULATION OF TAX REPRESENTATIVES

††††††††††††††††† Section Tax 207.01Purpose and Applicability

††††††††††††††††† Section Tax 207.02Definitions

††††††††††††††††† Section Tax 207.03Standards of Conduct

††††††††††††††††† Section Tax 207.04Complaints

††††††††††††††††† Section Tax 207.05Basis for Complaints, Board Review and Sanctions

††††††††††††††††† Section Tax 207.06Sanctions

††††††††††††††††† Section Tax 207.07Service and Answer

††††††††††††††††† Section Tax 207.08Board Investigation of Complaint

††††††††††††††††† Section Tax 207.09Preliminary Review

††††††††††††††††† Section Tax 207.10Quorum

††††††††††††††††† Section Tax 207.11Adjudicative Hearing

††††††††††††††††† Section Tax 207.12Decision and Standard of Proof

††††††††††††††††† Section Tax 207.13Settlement

††††††††††††††††† Section Tax 207.14Reinstatement

††††††††††††††††† Section Tax 207.15Appeal

 

††††††††† PART Tax 208RULES GOVERNING PETITIONS FOR REASSESSMENT AND CURRENT USE RECLASSIFICATION

††††††††††††††††† Section Tax 208.01Applicability

††††††††††††††††† Section Tax 208.02Written Complaint Against Specific Property

††††††††††††††††† Section Tax 208.03Steps for Specific Complaints

††††††††††††††††† Section Tax 208.04Petition for Municipal Wide Reassessment

††††††††††††††††† Section Tax 208.05Steps for Municipal Wide Reassessment

††††††††††††††††† Section Tax 208.06Order for Reassessment

††††††††††††††††† Section Tax 208.07Petition for Municipal Wide Current Use Reclassification

††††††††††††††††† Section Tax 208.08Steps for Municipal Wide Current Use Reclassification

††††††††††††††††† Section Tax 208.09Service

††††††††††††††††† Section Tax 208.10Lead Petitioners

 

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

††††††††††††††††† Section Tax 209.01Applicability

††††††††††††††††† Section Tax 209.02Appeal to the Board

††††††††††††††††† Section Tax 209.03Procedures for Processing Appeal

††††††††††††††††† Section Tax 209.04Burden of Proof

 

††††††††† PART Tax 210RULES GOVERNING EMINENT DOMAIN PROCEEDINGS

††††††††††††††††† Section Tax 210.01Applicability

††††††††††††††††† Section Tax 210.02Declaration of Taking

††††††††††††††††† Section Tax 210.03Amended or Corrective Declaration of Taking

††††††††††††††††† Section Tax 210.04Preliminary Objections

††††††††††††††††† Section Tax 210.05Damages Deposit

††††††††††††††††† Section Tax 210.06Apportionment of Damages

††††††††††††††††† Section Tax 210.07Comparables

††††††††††††††††† Section Tax 210.08Hearings

††††††††††††††††† Section Tax 210.09Settlements

††††††††††††††††† Section Tax 210.10Hearing Record

††††††††††††††††† Section Tax 210.11Interest on Excess Award

††††††††††††††††† Section Tax 210.12Burden of Proof

††††††††††††††††† Section Tax 210.13Award of Costs and Appeal

 

††††††††† PART Tax 211RULES GOVERNING APPEALS OF EQUALIZED VALUATION

††††††††††††††††† Section Tax 211.01Applicability

††††††††††††††††† Section Tax 211.02Appeals to the Board

††††††††††††††††† Section Tax 211.03Procedures for Processing Appeal

††††††††††††††††† Section Tax 211.04Burden of Proof

 

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

††††††††††††††††† Section Tax 212.01Applicability

††††††††††††††††† Section Tax 212.02Appeals to the Board

††††††††††††††††† Section Tax 212.03Filing Deadlines

††††††††††††††††† Section Tax 212.04Checklist to Municipalities

††††††††††††††††† Section Tax 212.05Burden of Proof

 

††††††††† PART Tax 213RULES GOVERNING APPEALS OF TIMBER TAX

††††††††††††††††† Section Tax 213.01Applicability

††††††††††††††††† Section Tax 213.02Abatement Applications Filed with the Municipality

††††††††††††††††† Section Tax 213.03Appeals to the Board

††††††††††††††††† Section Tax 213.04Filing Deadlines in Timber Tax Appeals

††††††††††††††††† Section Tax 213.05Checklist to Municipalities

††††††††††††††††† Section Tax 213.06Hearings

††††††††††††††††† Section Tax 213.07Burden of Proof

 

††††††††† PART Tax 214RULES GOVERNING APPEALS OF EXCAVATION TAX

††††††††††††††††† Section Tax 214.01Applicability

††††††††††††††††† Section Tax 214.02Abatement Applications Filed with the Municipality

††††††††††††††††† Section Tax 214.03Appeals to the Board

††††††††††††††††† Section Tax 214.04Filing Deadlines in Excavation Tax Appeals

††††††††††††††††† Section Tax 214.05Checklist to Municipalities

††††††††††††††††† Section Tax 214.06Burden of Proof

 

††††††††† PART Tax 215SPECIFIC RULES GOVERNING DISCRETIONARY EASEMENT, REVITALIZATION, BETTERMENT ASSESSMENT, QUALIFIYING HISTORIC BUILDINGS AND FARM STRUCTURES AND LAND UNDER FARM STRUCTURESí APPEALS

††††††††††††††††† Section Tax 215.01Applicability

††††††††††††††††† Section Tax 215.02Appeal to the Board

††††††††††††††††† Section Tax 215.03Filing Deadlines

††††††††††††††††† Section Tax 215.04 Checklist to Municipalities

††††††††††††††††† Section Tax 215.05Burden of Proof

 

††††††††† PART Tax 216RULES GOVERNING RULE CHANGES

††††††††††††††††† Section Tax 216.01Petitions or Board Initiated Rule Changes

††††††††††††††††† Section Tax 216.02Public Comment Hearing

††††††††††††††††† Section Tax 216.03Explanation of Proposed or Adopted Rule

 

CHAPTER Tax 300NOTICE-OF TAX DATE

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

††††††††††††††††† Section Tax 301.01Applicability

††††††††††††††††† Section Tax 301.02Definition

††††††††††††††††† Section Tax 301.03Procedure

††††††††††††††††† Section Tax 301.04Form

††††††††††††††††† Section Tax 301.05Establishing the Notice of Tax Date

 

CHAPTER Tax 400RULES GOVERNING EXEMPTION APPLICATIONS TO MUNICIPALITIES

††††††††† PART Tax 401EXEMPT AND CHARITABLE ORGANIZATIONS

††††††††††††††††† Section Tax 401.01Form Content

 

CHAPTER Tax 500FILING FEES

††††††††† PART Tax 501FEES REQUIRED

††††††††††††††††† Section Tax 501.01Fees

††††††††††††††††† Section Tax 501.02Waiver of Fees