N.H. Admin. Code § Tax 210.12

Current through Register No. 48, November 27, 2024

Section Tax 210.12 - Burden of Proof

In eminent domain proceedings, the condemnor shall have the burden of proving, by a preponderance of the evidence, that the amount offered will justly compensate the condemnee in accordance with Fortin v. Manchester Housing Authority, 133 N.H. 154, 157 (1990) and State v. Garceau, 118 N.H. 321, 323 (1978).

N.H. Admin. Code § Tax 210.12

#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 #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09

Amended byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10625-B, Effective 6/26/2014, Expires6/26/2024.

Amended by Number 37, Filed September 14, 2023, Proposed by #13711-B, Effective 8/2/2023, Expires 8/2/2033.