73:1 Residents. – Every person shall be taxed in the town in which he is an inhabitant or resident on April 1, for his resident tax and estate, except in cases otherwise provided by law. Source. RS 40:1. CS 42:1. GS 50:1. GL 54:1. PS 56:1. PL 61:1. RL 74:1. RSA 73:1. 1973, 486:2, […]
73:10 Real Estate. – Real and personal property shall be taxed to the person claiming the same, or to the person who is in the possession and actual occupancy thereof, if such person will consent to be taxed for the same; but such real estate shall be taxed in the town in which it […]
73:11 to 73:16 Repealed by 1970, 57:12, eff. May 4, 1970. –
73:16-a Personal Property on Land of Another. – Whenever any person leaves upon the land of another person, with such person’s consent, any taxable personal property, the tax upon such property may be assessed to the owner of the land in the event the tax is not paid when it is due by the […]
73:17 Occupant Not Owner. – If any person not the owner is living on any farm or in any house on April 1, and refuses to be taxed for it, it shall be taxed by the number of the lot, or such other description as it is commonly known by, with the name of […]
73:18 If No Occupant. – If no person is in possession or occupation of any building deemed by the selectmen to be tenantable, or if any other real estate improved as pasture, mowing, arable or otherwise, the same shall be taxed by such description as it may be readily known by, with the name […]
73:19 Part Owners. – If any tenant in common, or joint tenant in possession of any real estate of the kinds specified in RSA 73:17 and 18 refuses to be taxed beyond the shares claimed by him, and no other person is in possession, the other shares shall be taxed with such description of […]
73:2 Removal of Residence. – If any person removes from town on or after April 1 he shall pay his taxes that year in the town from which he removed. Source. RS 40:3. CS 42:3. GS 50:3. GL 54:3. PS 56:5. PL 61:2. RL 74:2.
73:20 Unimproved Lands. – Unimproved lands shall be taxed in the name of the owner, if known; otherwise in the name of the original proprietor, if known; otherwise without any name, and by the number of lot and range, and the quantity thereof, if lotted; or by such other description as it may be […]
73:21 Estates. – Estates of persons deceased may be taxed to the widow, to any of the children, to the heirs, or to any other person who will consent to be considered as in possession thereof; otherwise to the heirs generally of such deceased person. Source. RS 40:11. CS 42:14. GS 50:19. GL 54:22. […]
73:22 Trusts. – The real and personal estate of any legatee or ward, and all taxable property held in trust, shall be taxed to the administrator, guardian, conservator or trustee, the real estate in the town in which it is situated, and the personal estate in the town in which such administrator, trustee, guardian […]
73:23 Affidavit of Removal. – The selectmen shall assess all persons whom they believe to be inhabitants of the town on April 1. If any person so assessed shall tender to the selectmen his affidavit, stating that before April 1 he had removed from said town and become an inhabitant of any other specified […]
73:24 Tax Paid Elsewhere. – If the person so assessed and examined shall, on or before January 1 following, produce to the selectmen the certificate, under oath, of the selectmen of any other town that he was assessed in that town as an inhabitant, and how much, and has paid the tax, and that […]
73:25 Lien for Tax Paid. – Any person or corporation, to whom any tax may be assessed upon the property of any other person or corporation, shall have a lien upon such property and the income or dividends thereof until such tax is repaid; shall be allowed the same upon settlement of their accounts; […]
73:26, 73:27 Repealed by 1970, 5:8, eff. Mar. 31, 1970. –
73:3 Corporation Property. – Taxable property belonging to a corporation and property taxable to a corporation shall be taxed to the corporation by its corporate name in the town where the corporation maintains its principal place of business, except as otherwise provided. Source. RS 40:5. CS 42:5. GS 50:8. GL 54:8. PS 56:9. PL […]
73:4 Repealed by 1981, 248:1, II, eff. April 1, 1981. –
73:5 Repealed by 1971, 363:7, eff. June 28, 1971. –
73:5-a Repealed by 1971, 363:6, eff. June 28, 1971. –
73:6 Repealed by 1961, 106:5, eff. Jan. 1, 1962. –
