hb 1415

CHAPTER 217

HB 1415 - FINAL VERSION

AN ACT relative to removing certain extensions for abatement decisions, replies and appeals in a year of property revaluation, the rulemaking authority of the equalization standards board, the authority for staffing recommendations for the joint legislative committee on administrative rules, and granting authority for technical corrections to the unclassified salary structure.

SPONSORS: Rep. P. Bradley, Coos 6; Rep. Rozek, Coos 7; Rep. Gallus, Coos 7; Rep. Guay, Coos 6; Sen. Burns, Dist 1

I. Removes certain provisions for extension of the date for decision, reply, or appeal in abatement cases in the effective year of a property revaluation for towns having 9,000 or more parcels.

II. Changes the rulemaking authority for the equalization standards board and allows the board to hold its public forums on ratio study procedures with less than a quorum.

III. Provides that changes in services or staffing for the joint legislative committee on administrative rules require the recommendation of the director of legislative services.

IV. Allows the director of legislative services to add positions for unclassified state officers which were newly created or omitted from the revised salary structure for state officers or make other technical corrections submitted by the commissioner of administrative services and approved by the fiscal committee.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

Be it Enacted by the Senate and House of Representatives in General Court convened:

217:1 Abatement; Extension to Respond Removed. Amend RSA 76:16, II to read as follows:

II. Upon receipt of an application under paragraph I, the selectmen or assessors shall review the application and shall grant or deny the application in writing by July 1 after notice of tax date under RSA 76:1-a[~~, except that in the effective year of a property reevaluation, municipalities having 9,000 or more parcels shall have an additional 2 months to respond to appeals~~]. The failure to respond shall constitute denial. All such written decisions shall be sent by first class mail to the taxpayer and shall include a notice of the appeal procedure under RSA 76:16-a and RSA 76:17 and of the deadline for such an appeal. The board of tax and land appeals shall prepare a form for this purpose. Municipalities may, at their option, require the taxpayer to furnish a self-addressed envelope with sufficient postage for the mailing of this written decision.

217:2 Abatements; Board of Tax and Land Appeals; Reference to Extension Removed. Amend RSA 76:16-a, I to read as follows:

I. If the selectmen neglect or refuse to so abate, in accordance with RSA 76:16, any person aggrieved, having complied with the requirements of RSA 74, upon payment of a $65 filing fee, may apply in writing to the board of tax and land appeals. The appeal shall be filed on or before September 1 after the date of notice of tax under RSA 76:1-a, and not afterwards[, unless the municipality has an additional 2 months to respond to the appeal as provided in RSA 76:16, II, in which case the appeal shall be filed by November 1 following the date of notice of tax under RSA 76:1-a]. The board, after inquiry and investigation, shall hold a hearing if requested as provided in this section and shall make such order thereon as justice requires; and such order shall be enforceable as provided hereafter. If the appeal is filed before July 1 the person aggrieved shall state in the appeal to the board the date of the municipality's decision on the RSA 76:16 application.

217:3 Abatements; Superior Court; Reference to Extension Removed. Amend RSA 76:17 to read as follows:

76:17 By Court. If the selectmen neglect or refuse so to abate, any person aggrieved, having complied with the requirements of RSA 74, may, in lieu of appealing pursuant to RSA 76:16-a, apply by petition to the superior court in the county, which shall make such order thereon as justice requires. The appeal shall be filed on or before September 1 following the date of notice of tax under RSA 76:1-a, and not afterwards[, unless the municipality has an additional 2 months to respond to the appeal as provided in RSA 76:16, II, in which case the appeal shall be filed by November 1 following the date of notice of tax under RSA 76:1-a]. If the appeal is filed before July 1 following the date of notice of tax, the person aggrieved shall state in the appeal to the court the date of the municipality's decision on the RSA 76:16 application.

217:4 Repeal. RSA 76:16-d, I, relative to extensions for abatement decisions in the year of property revaluations, is repealed.

217:5 Equalization Standards Board; Public Forums. Amend RSA 21-J:14-d, III to read as follows:

III. The board shall annually determine, vote upon, and recommend to the [~~chairperson of the board~~] department of revenue administration, the ratio study procedures for use in the forthcoming tax year. Prior to the adoption of such recommendations, the board shall hold a series of at least 3 public forums annually throughout the state to receive general comment through verbal and written testimony on the ratio study procedures. [~~After the public forums are concluded and the board has made its recommended changes, in accordance with paragraph IV, the board shall proceed to adopt any proposed rules.~~] A quorum of the board shall not be required to hold such public forums.

217:6 Equalization Standards Board; Rulemaking. RSA 21-J:14-d, V is repealed and reenacted to read as follows:

V. The board shall adopt rules pursuant to RSA 541-A, with specific attention to RSA 541-A:25 prohibiting unfunded state mandates, relative to the organization of and the practices and procedures of the board, and other rules necessary to fulfill the duties of the board.

217:7 Joint Legislative Committee on Administrative Rules; Changes in Services and Staffing. Amend RSA 541-A:2, II to read as follows:

II. The joint legislative committee on administrative rules shall meet at least once each month and more often as necessary for the prompt discharge of its duties. The director of legislative services shall provide services and shall employ full-time staff, including clerical support and specially designated committee legal counsel, in a division of administrative rules established within the office of legislative services. Changes in services or staffing in the division shall be made by the joint committee on legislative facilities only after receiving the recommendation of the director of legislative services, after consultation with the chair and vice-chair of the joint legislative committee on administrative rules. The joint legislative committee on administrative rules shall adopt rules to govern its operation and organization. A quorum of the committee shall consist of 6 members. Members of the committee shall be entitled to legislative mileage as provided to members for attendance at sessions of the general court.

217:8 Salary Structure for State Officers; Codification of Technical Corrections. Amend 2001, 158:107 to read as follows:

158:107 Authority for New or Omitted Positions or Technical Corrections. The commissioner of the department of administrative services shall have the authority to submit any unclassified positions created in any act which becomes law during the 2001 legislative session or any existing unclassified position omitted from RSA 94:1-a as amended by this act, or technical corrections to agree with the final report of the consultant, after consultation with the consultant on employee compensation for state officers, to the fiscal committee for approval of the proper placement of the unclassified position in the salary structure for state officers. The director of legislative services is hereby authorized to make changes to RSA 94:1-a, I(b) to include new positions, existing positions which were omitted, or other technical corrections, as approved by the fiscal committee pursuant to this section. The authority for the director of legislative services to make such changes to RSA 94:1-a, I(b) shall expire upon the printing of the 2002 supplements to the Revised Statutes Annotated.