RSA 71-B:6 Quorum; Disqualification; Temporary Members.
Title: V - TAXATION
Chapter: 71-B - BOARD OF TAX AND LAND APPEALS
I. In all matters except in hearings and decisions relating to all taxation and eminent domain matters, a majority of the board shall constitute a quorum to transact business. In hearings and decisions in all taxation and eminent domain appeals, the board may sit with a quorum of 2; provided, however, that if the 2 members cannot reach a consensus on the decision, a third member shall review the record and participate in the decision, and the decision of the majority of the 3 shall constitute the board's decision. The third member may be a temporary voting member selected from among the sitting members of the housing appeals board, with the selection of the member being be made in rotation among available members of the housing appeals board.
II. No member of the board shall r