N.H. Admin. Code § 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; and
b. 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.
Notes
#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
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