"Fair market value" means the price property would command if:
N.H. Admin. Code § Rev 901.11
#4557, eff 12-28-88; ss by #5947, eff 12-29-94; ss by #6321, eff 8-22-96; ss by #8137, eff 8-10-04; renumbered by #9658 (from Rev 901.10 ); renumbered by #9843 (from Rev 901.12 ) (see Revision Note at chapter heading for Rev 900); ss by #10211, eff 10-24-12 (from Rev 901.10 )