N.H. Admin. Code § Tax 201.12
Current through Register No. 45, November 7, 2024
If the property subject to a proceeding is conveyed during a tax year or while an appeal is pending, the original taxpayer shall continue to be the party, unless the board, on its own or upon a motion and after notice, directs the person to whom the interest has been transferred to be substituted or joined with the original party. Parties claiming entitlement to their predecessor's rights, such as the predecessor's filing of an abatement application, shall file an assignment of rights from the predecessor to the taxpayer, which shall be signed by the predecessor.
N.H. Admin. Code § Tax 201.12
#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