N.H. Code Admin. R. Tax 201.06
Striking Final Default
Effective Jul 19, 2023#5638, eff 9-1-93; ss 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; ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23Board of Tax and Land Appeals
- (a) To set aside a final default, a party shall move to strike the final default, stating in the motion the reason the party failed to comply with the board's original order or rule and stating the reason the party failed to timely cure the default once ordered to do so.
- (b) The board shall only grant the motion to set aside the final default when the party's failure was due to accident, mistake, or misfortune.
Source. #5638, eff 9-1-93; ss 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; ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23