Summer in New Hampshire is synonymous to some residents with bonfires, camping, and—of course—fireworks. For years, New Hampshire has been the most liberal state in the Northeast with regards to access of residents and visitors to fireworks. But what “fireworks” are permitted for use on New Hampshire properties according to the law? And under what … [Read more...]
Construction Contract without Plans and Specs? Bad Idea.
A couple had a rent-to-own agreement with a third party for a house, pursuant to which they had accumulated some equity. They agreed to relinquish that agreement, forgo their equity, and help a licensed realtor, Michael Fowler, purchase the house, which he did. The couple also entered into an oral agreement with Fowler for him to build them a new … [Read more...]
SUPREME COURT ABOLISHES LIMITS TO SALES TAXES ON INTERNET SALES
On June 21, 2018 the U.S. Supreme Court decided South Dakota v. Wayfair, Inc. creating a paradigm shift in the way in which state sales taxes will be collected by remote retailers. In a 5-4 decision, in a majority opinion written by Justice Anthony Kennedy, the Court overruled the physical presence rule which prevented a state from imposing an … [Read more...]
Are You Required to Give Financial Statements to Your Municipality?
In the context of real estate tax assessments in New Hampshire, the answer is “No.” We have seen tax assessors in some municipalities, such as Portsmouth, request income and expense information from at least some commercial landlords. Owners turn the information over, likely under the assumption they are required to do so. In fact, this … [Read more...]
A Brief Overview of Land Use Appeals
Local land use boards, such as zoning boards and planning boards, issue decisions on applications—such as site plan applications, subdivision applications, variances, and special exceptions—based on the information presented by the applicant(s) and considered in accordance with state law and local ordinance provisions. Boards may reject or deny … [Read more...]
Commercial Leases – When Should a Landlord Sue?
Let’s say your tenant signed a lease on September 1, never took possession, and made two monthly payments before stopping. Most commercial leases would give the landlord the right to terminate the lease, evict the tenant and sue immediately for the balance due. Many also give the landlord the option to keep the lease in effect and recover rent … [Read more...]
New Hampshire’s Research and Development Tax Credit
New Hampshire’s Research and Development Tax Credit is available to businesses with “qualifying research and manufacturing expenditures.” The credit is based upon the wages paid to individuals engaged in “discovering information which constitutes qualified research and development of a new or improved manufacturing process or business component of … [Read more...]
Appraisers and “Extraordinary Assumptions”
Appraisers often serve as expert witnesses in tax abatement matters. The more money at stake, the more likely the parties will need appraisers. When used in that manner, an appraiser is considered an expert witness. Expert witnesses are used to assist the judge, appeals board or other tribunal of technical matters and conclusions beyond the … [Read more...]
Local Land Use Law: A Brief Introduction, Part II
Zoning Boards of Adjustment (“ZBA’s”) New Hampshire municipalities are permitted to establish zoning boards of adjustment, or ZBA’s, by statute. Every zoning ordinance adopted by a local legislative body must include provisions for the establishment of a ZBA to enforce the local ordinance. RSA 673:1. Members of the ZBA Each ZBA must … [Read more...]
New Hampshire Planning Boards: A Brief Introduction
Another staple land use boards in most New Hampshire municipalities is the Planning Board. Planning Boards are statutorily regulated, and the powers of a Planning Board are specifically defined under the language of each individual municipal ordinance. Makeup of Planning Boards Planning Boards may be established by local legislative bodies. … [Read more...]