This bill prohibits the board of tax and land appeals from ordering retroactive re-appraisals outside of the years in question or relying on the department of revenue administration to provide investigative services. The bill amends RSA 71-B:5, I to specify that the board shall not order retroactive re-appraisals outside of the years in question or rely on the department of revenue administration to provide investigative services on the board's behalf. The bill will take effect 60 days after its passage.

Statutes affected:
Introduced: 71-B:5