{"data":{"id":"us-nh/rsa-76-17","jurisdiction":"us-nh","citation":"RSA 76:17","heading":"By Court.","body":"If the selectmen neglect or refuse so to abate in accordance with RSA 76:16, I(b), 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. 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, I(b) application.","path":["Title V: TAXATION","Chapter 76: APPORTIONMENT, ASSESSMENT AND ABATEMENT OF TAXES","Abatement"],"source_url":"https://gc.nh.gov/rsa/html/V/76/76-17.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:39:55Z","sha256":"69948c2f63c73499cc70accf40fbd5fd772874fe531818c032a32b05edb6c71f","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-76-16-f","next":"us-nh/rsa-76-17-a"},"notice":"GroundRules: Original legal text. Not legal advice."}