2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 71-B — BOARD OF TAX AND LAND APPEALS
Section 71-B:11 Jurisdiction.
In addition to where specifically provided by law, wherever the superior courts have jurisdiction to determine questions relating to taxation de novo, the taxpayer may elect to bring such questions before the board which shall determine the issue de novo. An election by a taxpayer to bring an action before the board shall be deemed a waiver of any right to bring an action in the superior court.
Source. 1973, 544:2, eff. Sept. 1, 1973.
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