RSA 76:16,III requires a taxpayer to sign the municipal application. The failure of the taxpayer to sign the application gives the municipality an “independent basis” to deny the application, but the taxpayer still may appeal the decision and request review by either the BTLA or superior court on the merits. If the appeal is to the BTLA, the taxpayer must demonstrate the absence of a signature was due to “reasonable cause and not willful neglect” (Tax 203:02(d)); otherwise, the appeal will be dismissed. If the appeal is to the superior court, the court may hear the case on its merits if it determines, pursuant to applicable legal or equitable principles, the taxpayer is entitled to consideration on the merits of its application.
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