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N.H. Rev. Stat. Ann. § 194:46

Petition for Referee

Source. 1885, 43:2. 1887, 110:1

If such joint board fails to make an apportionment within the time limited therefor any taxpayer within the district may apply by petition to a justice of the superior court for the appointment of a referee to make the apportionment.

Official source: New Hampshire General Court. Reproduced from public-domain New Hampshire statutes; confirm against the official source for the current text. Not legal advice.