N.H. Admin. Code § Tax 201.11

Current through Register No. 45, November 7, 2024
Section Tax 201.11 - Withdrawal of Appearance
(a) An attorney, agent, or municipal consultant may withdraw by filing a withdrawal of appearance motion with the board, copying the client and all other parties. The withdrawal motion shall include the party's current address and phone number.
(b) The motion to withdraw appearance shall be automatically granted within 14 days of filing, provided:
(1) There are no pending motions;
(2) No hearing date has been set; and
(3) No party objects.
(c) If the criteria required by (b) above are not met, the board shall review the motion and grant it provided neither party is prejudiced by the withdrawal.
(d) Any objection to a withdrawal of appearance motion shall be filed within 10 days of the filing of the withdrawal of appearance motion and shall state with specificity the reasons for objecting. The objection shall only be sustained if the proceeding has progressed to such a stage that allowing the withdrawal would be unduly prejudicial to the parties or would adversely affect the board's processing the file.
(e) Whenever an attorney or agent withdraws from an action and no other appearance is entered, all future communications shall be sent to the taxpayer or condemnee.

N.H. Admin. Code § Tax 201.11

#5638, eff 9-1-93; ss 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.