Property tax adjustment isuue between a buyer and seller
We live in the state of New Hampshire, and on 07/13/01, we purchased one side of a duplex. The seller, at closing, paid the prorated or estimated city/town taxes from 04/01/01 to 07/13/01. When we received the actual tax bill, the taxes had increased from the estimated amount paid at the closing. The seller owes us $57.60 more than he paid us at closing.

He is refusing to pay, claiming that at the closing, we all signed a ”TAX ADJUSTMENT HOLD HARMLESS LETTER” , which frees him of all obligation. We believe that this form is simply to exonerate and hold harmless the bank, and not the seller.

Is the seller responsible for the increase in taxes for the months prior to the closing?
If so, we would like to know where we can find this ”law” or ”rule” to present to him or an arbitrator to support our claim.