N.H. Admin. Code § Rev 401.17

Current through Register No. 44, October 31, 2024

Section Rev 401.17 - Owner

"Owner" means a person who owns residential real estate or other property and:

(a) Includes a person who has:

(1) Placed property in a grantor/revocable trust;

(2) Equitable title in property;

(3) A life estate in property; and

(b) Does not include a person who has placed property in an irrevocable trust or any other legal entity distinct from the person.

N.H. Admin. Code § Rev 401.17

#12027, eff 10-28-16; renumbered by #12925 (formerly Rev 401.16 )