§431:7-204.5  Appeals. 
Notwithstanding section 431:2-308, any person aggrieved by any assessment of
the tax for any month or any year may appeal from the assessment in the manner
and 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 after
July 1, 2004.  L 2004, c 123, §14.