New Hampshire Revised Statutes 72:30 – Proration of Tax Credit
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Terms Used In New Hampshire Revised Statutes 72:30
- person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
- real estate: shall include lands, tenements, and hereditaments, and all rights thereto and interests therein. See New Hampshire Revised Statutes 21:21
If any entitled person or persons shall own a fractional interest in residential real estate, each such entitled person shall be granted a tax credit in proportion to his or her interest therein with other persons so entitled, but in no case shall the total tax credit exceed the tax credit allowed under N.H. Rev. Stat. § 72:28, I or II, or N.H. Rev. Stat. § 72:28-b, except as provided in N.H. Rev. Stat. § 72:31.