Tri-State Tax Alert
From our offices in Boston, Portland, and Portsmouth, Pierce Atwood’s State and Local Tax Group provides litigation, planning, transaction, regulatory, and legislative services to business, associations, and individuals on all Massachusetts, Maine, and New Hampshire tax issues and development incentives.
NH Supreme Court Indicates Denial of Abatement Request on Technicality May be Unwarranted
The New Hampshire Supreme Court has asked the Superior Court to review whether a town should deny an abatement request simply because the request was unsigned. Technically, denial for failure to sign the request is allowed. The court found that the town's interpretation, which would require automatic dismissal of unsigned and uncertified applications, is the kind of narrow, unforgiving approach that the court has consistently rejected. Henderson Holdings at Sugar Hill, LLC, N.H. S.Ct., Dkt. No. 2011-843 (Jul. 31, 2012).