N.H. Admin. Code § Rev 801.04 - Fair market value
"Fair market value" means the price property would command in an arms length transaction if sold by a transferor who is willing, but not compelled, to sell and purchased by a transferee who is willing, but not compelled, to purchase.
Notes
#5300, eff 12-26-91; ss by #6691, eff 2-21-98, EXPIRED: 2-21-06
New. #8579, eff 3-8-06
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"Fair market value" means the price property would command in an arms length transaction if sold by a transferor who is willing, but not compelled, to sell and purchased by a transferee who is willing, but not compelled, to purchase.
Notes
#5300, eff 12-26-91; ss by #6691, eff 2-21-98, EXPIRED: 2-21-06
New. #8579, eff 3-8-06