Section 74:13 – Penalty for Default by Selectman or Assessor.
74:13 Penalty for Default by Selectman or Assessor. – If any selectman or assessor shall willfully omit or fail to perform any duty imposed upon him by the provisions of this chapter, or by other laws pertaining to taxation, or shall willfully fail to enforce or willfully violate any of the provisions thereof, he […]
Section 74:14 – Account Requirable.
74:14 Account Requirable. – The selectmen, or any of them, may make personal application to any inhabitant of the town, to any person having the care of personal property taxable therein, and to the officers of any corporation, for an account of the polls and ratable estate for which they are liable to be […]
Section 74:15 – Penalty for Withholding True Name.
74:15 Penalty for Withholding True Name. – Whoever, upon request made to him by an assessor or collector of taxes of any town in the performance of his official duty, refuses or neglects to give his true name shall be guilty of a violation. Source. 1863, 2751:1. GS 51:7. 1877, 59:1. GL 55:12. PS […]
Section 74:16 – Penalty for Evasion of Tax on Bank Stock.
74:16 Penalty for Evasion of Tax on Bank Stock. – Whoever transfers any stock in any bank for the purpose of evading taxation, or to prevent its being taxed to the real owner thereof in the town in which he resides, shall be guilty of a misdemeanor if a natural person, or guilty of […]
Section 74:17 – Inspection of Property.
74:17 Inspection of Property. – I. If the selectmen or assessing officials are unable to obtain consent to enter property for the purpose of obtaining information necessary to complete any inventory under this chapter or appraisal under RSA 75, they may obtain an administrative inspection warrant under RSA 595-B. II. [Repealed.] Source. 1991, 231:3. […]
Section 74:18 – Inventory of Property Transfers.
74:18 Inventory of Property Transfers. – I. In order to properly equalize the value of property under RSA 21-J:3, XIII, an inventory of property transfers shall be filed with the department of revenue administration and with the municipality where the property is located for each transfer of real estate or interest in real estate. […]
Section 74:19 – Inventories of Telecommunications Poles and Conduits.
74:19 Inventories of Telecommunications Poles and Conduits. – I. In order to properly determine the value of property under RSA 72:8-c, an inventory of telecommunications poles and conduits shall be filed with the department of revenue administration and with the municipality where the property is located by each owner of telecommunications poles and conduits. […]
Section 74:8 – Extension of Time for Filing.
74:8 Extension of Time for Filing. – If a blank inventory is not mailed or hand delivered to any person or corporation before March 25, or if any person is prevented by accident, mistake, or misfortune from returning the same to the selectmen or assessors on or before April 15, such person or corporation […]
Section 74:9 – Declaration.
74:9 Declaration. – The declaration required in and by such inventories shall be as follows, to be varied in cases of partnerships, corporations, administrators and the like, to conform to such circumstances: Under penalty of perjury, I (we) declare that, to the best of my (our) knowledge and belief, the foregoing information contains a […]
Section 74:10 – Hearings.
74:10 Hearings. – The selectmen or assessors shall on or before April 1 in each year give public notice of the times when and the place where on or before April 15 they will receive inventories and hear all parties regarding their liability to be taxed. Such notice shall state the times when such […]