N.H. Code Admin. R. Tax 102.16
“Declaration” means the declaration of taking, which is the document that begins an eminent domain proceeding.
Source. #7152, eff 12-10-99 (formerly Tax 101.16); ss by #8985, eff 9-24-07 (from Tax 102.17); ss by #10623, eff 6-26-14 (from Tax 102.18); ss by 13686, eff 7-19-23