N.H. Code Admin. R. Tax 210.12
In eminent domain proceedings, the condemnor shall have the burden of proving, by a preponderance of the evidence, that the amount offered will justly compensate the condemnee in accordance with Fortin v. Manchester Housing Authority, 133 N.H. 154, 157 (1990) and State v. Garceau, 118 N.H. 321, 323 (1978).
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