"Owner at the time of the change", in the case of a change in use resulting from a sale of land, means the person or persons who purchased the land.
N.H. Admin. Code § Cub 308.01
#5343, eff 3-05-92 (See Revision Note at chapter heading for Cub 300); amd by #6479, eff 3-29-97; ss by #6720, eff 3-27-98; ss by #7454, eff 2-22-01; ss by #8571, eff 2-18-06