Section Tax 201.08 - Appearances(a) Except as noted below, each party shall file an appearance signed by the party or the party's attorney, agent, or municipal consultant, listing: (1) The name and docket number of the matter;(2) The party for whom the appearance is filed; and(3) The appearing person's name, address, and daytime phone number.(b) If an appearance is filed by an attorney, agent, or municipal consultant, the appearance shall: (1) Comply with paragraph (a) above;(2) State the attorney, agent, or municipal consultant has the party's authorization to appear and act on the party's behalf; and(3) Certify the attorney, agent, or municipal consultant: a. Has sent a copy of the appearance to the represented party and the opposing party; andb. Is aware of the restriction in Tax 201.11 on withdrawing the appearance.(c) In tax appeals, the appeal document shall constitute the appearance of the person signing the document, provided the following requirements are met: (1) The information required pursuant to (a) above, excepting the docket number, shall be included in the appeal document and shall constitute the taxpayer's appearance; or(2) The information required by (a) and (b) above, excepting the docket number, shall be included in the appeal document in order to constitute the attorney or agent's appearance on behalf of a taxpayer.(d) If an appearance is filed in an eminent domain proceeding: (1) The declaration filed by the condemnor shall constitute the condemnor's appearance, provided the information required by paragraph (a) above, excepting the docket number, was included in the declaration; and(2) A condemnee may file a written appearance in accordance with Tax 201.07 and if the condemnee fails to file a written appearance, the board shall consider the condemnee pro se.(e) Any person or entity who wishes to receive copies of all hearing notices, orders, and decisions shall file an appearance as an interested party.(f) When an appearance has been filed, all communications from the board to the parties shall be made through the attorney, agent, or municipal consultant, including all hearing notices, orders, and decisions. However, when an appearance has been filed for a municipality, the board shall send a courtesy copy of all hearing notices, orders, and decisions directly to the municipality.(g) When an appearance has been filed by an attorney, agent, or municipal consultant, all communications between the parties shall be made through the person listed on the appearance.N.H. Admin. Code § Tax 201.08
#5638, eff 9-1-93; amd by #6762, eff 7-1-98; amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07
Amended byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10624, Effective 6/26/2014.Amended by Number 32, Filed August 10, 2023, Proposed by #13687, Effective 7/19/2023.