Section 75:13 – Valuation for Computing Equalized Value.
75:13 Valuation for Computing Equalized Value. – In computing the equalized value of a city or town, the department of revenue administration shall use the current use value for any residence which is so appraised under this subdivision. Source. 1977, 538:2, eff. Sept. 13, 1977.
Section 75:14 – Appeal to Board of Tax and Land Appeals.
75:14 Appeal to Board of Tax and Land Appeals. – I. If the assessing officials deny in whole or in part any application for classification as an eligible residence, the applicant, having complied with the requirements of RSA 75:11, I, may, on or before 30 days after any such action by the assessing officials, […]
Section 75:15 – Appeal to Superior Court.
75:15 Appeal to Superior Court. – If the assessing officials deny in whole or in part any application for classification as an eligible residence, the applicant, having complied with the requirements of RSA 75:11, I, may, within 6 months after notice of denial or classification, apply by petition to the superior court of the […]
Section 75:16 – Reclassification by Board of Tax and Land Appeals.
75:16 Reclassification by Board of Tax and Land Appeals. – The board of tax and land appeals may order a reclassification or a denial of a classification of any residence classified under the provisions of this subdivision: I. When a specific written complaint is filed with it by a landowner, within 90 days of […]
Section 75:17 – Procedure for Complying With Orders of Board of Tax and Land Appeals.
75:17 Procedure for Complying With Orders of Board of Tax and Land Appeals. – When ordered to make a classification, reclassification or denial of classification pursuant to action of the board of tax and land appeals under RSA 75, the assessing official shall make it within such time as the board orders. If the […]
Section 75:18 – Neglect of Duty.
75:18 Neglect of Duty. – Neglect or failure on the part of any assessing official to comply with an order of the board of tax and land appeals issued pursuant to RSA 75:14 or an order of the superior court made pursuant to RSA 75:15 shall be deemed willful neglect of duty, and they […]
Section 75:19 – False Statement.
75:19 False Statement. – Any person who shall make, or cause to be made any false or fraudulent application, return or statement with intent to defraud the towns or cities of any real property taxes which would be levied but for the provisions of this subdivision shall be guilty of a violation. Source. 1977, […]
Section 75:11 – Appraisal of Residences.
75:11 Appraisal of Residences. – I. The owner of record of any residence located in an industrial or commercial zone may apply on or before April 15 of each year to the selectmen or assessors, on a form prepared by the selectmen or assessors, for a special appraisal of the residence for that year, […]
Section 75:12 – Valuation for Bonding Limit Purposes.
75:12 Valuation for Bonding Limit Purposes. – In computing the total value of all property in a city or town, any residence which is appraised at current use value under the provisions of this subdivision shall, for all purposes including but not limited to the purposes of RSA 33:4-b, be inventoried by the town […]
Section 75:3 – Land and Buildings.
75:3 Land and Buildings. – Whenever a person owns or erects a building on land of another both may be taxed together as real estate to the owner of the land, provided a selectman or assessor, before or when taking the inventory, gives notice in writing to the landowner that such building is to […]