Section 79-A:10 - Abatement of Land Use Change TaxI. Any person aggrieved by the assessment of a land use change tax may, within 2 months of the notice of tax date and not afterwards, apply in writing to the selectmen or assessors for an abatement of the land use change tax.II. Upon receipt of an application under paragraph I, the selectmen or assessors shall review the application and shall grant or deny the application in writing within 6 months after the notice of tax date.III.(a) If the selectmen or assessors neglect or refuse to abate the land use change tax, any person aggrieved may either: (1) Apply in writing to the board of tax and land appeals accompanied with a $65 filing fee; or(2) Petition the superior court in the county.(b) The appeal to either the board of tax and land appeals or superior court shall be filed within 8 months of the notice of tax date and not afterwards.IV. For purposes of this section, "notice of tax date" means the date the taxing jurisdiction mails the land use change tax bill.V. Each land use change tax bill shall require a separate abatement request and appeal.1973, 372:1. 1998, 344:4, eff. Aug. 25, 1998.