TITLE 44

Taxation

CHAPTER 44-4.1

Historic Residence – Tax Credit

SECTION 44-4.1-8



   § 44-4.1-8  Appeal. –

Appeal of decisions of the tax assessor under the provisions of this chapter is

to the city or town council for a full hearing de novo; provided, that in

cities or towns where there is established a tax appeal board, appeal may, at

the discretion of the city or town council, be to the board for a full hearing

de novo and the decision of the city or town council or tax appeal board may be

further appealed under the provisions of chapter 35 of title 42, Administrative

Procedures Act.



History of Section.

(P.L. 1988, ch. 549, § 1.)