N.H. Code Admin. R. Rev 1201.05
“Co-claimant” means one or more natural persons and excludes a corporation, trust, or other entity that applies as the second claimant on a claim for low and moderate income homeowners property tax relief.
Source. #7910, eff 6-25-03; ss by #9946, eff 6-23-11 (from Rev 1201.04); ss by #12923, eff 11-26-19