§431:7-204.5 - Appeals.
§431:7-204.5 Appeals. Notwithstanding section 431:2-308, any person aggrieved by any assessment ofthe tax for any month or any year may appeal from the assessment in the mannerand within the time and in all other respects as provided in section 235-114.[L 1992, c 236, §3; am L 2004, c 123, §12]
Note
The 2004 amendment applies to tax appeals filed on or afterJuly 1, 2004. L 2004, c 123, §14.