"Co-claimant" means one or more natural persons and excludes a corporation, trust, or other entity that applies as the second claimant on a claim for low and moderate income homeowners property tax relief.
N.H. Admin. Code § Rev 1201.05
#7910, eff 6-25-03; ss by #9946, eff 6-23-11 (from Rev 1201.04 )