1. (a) The governing body, as defined in RSA 21:48, shall use Form PA-37, “Discretionary Easement Release,” to initiate a release of an easement, pursuant to RSA 79-C:8, if:

   1. (1) The easement agreement has expired;
   2. (2) A release is needed due to property owner’s personal hardship;
   3. (3) The easement agreement no longer meets the test of public benefit; or
   4. (4) A release is needed due to any other explanation as provided by the property owner.
2. (b) All information on Form PA-37 shall follow the county registry of deeds requirements.

3. (c) Distribution of the release shall be as follows:

   1. (1) The governing body shall retain a copy, forwarding the original to the tax collector; and

   2. (2) The tax collector shall:

      1. a. Send a copy to the taxpayer; and
      2. b. Send the original to the county register of deeds, serving as notice that the discretionary easement agreement has either expired or been released.

Source. (See Revision Note #1 at chapter heading for Rev 600) #10581, eff 5-1-14; ss by #13916, eff 3-28-24 (see Revision Note #2 at chapter heading for Rev 600)