Appeal of Keith R. Mader 2000 Revocable Trust & a.

Summary

The Supreme Court of New Hampshire affirmed the Board of Tax and Land Appeals’ dismissal of the taxpayers’ property‑tax abatement appeals, holding that the taxpayers failed to demonstrate that the lack of personal signatures was due to reasonable cause and not willful neglect. The Court also held that the Board’s Rule 203.02(d) is within its statutory authority, that an attorney’s signature alone does not satisfy the statutory signature requirement, and that the taxpayers’ equal‑protection claim was not preserved for review.