74:1 Annual List. – The selectmen of each town shall annually make a list of all the polls and shall take an inventory of all the estate liable to be taxed in such town as of April 1. Source. RS 41:1. CS 43:1. GS 51:1. GL 55:1. PS 57:1. PL 62:1. RL 75:1. RSA […]
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 […]
74:11 Assessments. – Upon the return of such inventory, the selectmen shall assess a tax against the person or corporation in accordance with their appraisal of the property therein mentioned, unless they shall be of the opinion that it does not contain a full and true statement of the property for which such person […]
74:12 Doomage. – If any person or corporation shall willfully omit to make and return such inventory, or to answer any interrogatory therein contained, or shall make any false statement therein; or if the selectmen or assessors shall be of opinion that the inventory returned does not contain a full and correct statement of […]
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 […]
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 […]
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 […]
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 […]
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. […]
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. […]
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. […]
74:2 Exempt Realty. – At the time of making the list of polls and the inventory of estate liable to be taxed the selectmen shall also make an inventory of all lands, buildings and structures which, but for the tax exemption laws of the state, would be taxable as real estate, including all land, […]
74:3 Repealed by 1981, 224:2, eff. April 1, 1981. –
74:3-a, 74:3-b Repealed by 1978, 12:4, eff. Aug. 13, 1978. –
74:4 Taxpayer Inventory Blank. – I. The taxpayer inventory blank shall be designed to obtain the necessary information in a manner which is convenient for the person completing it. The printing on it shall be at least 10 point type. II. The blank shall require the person or corporation to be taxed to provide […]
74:4-a Choice to Eliminate Inventory Blanks. – I. Any municipality, by vote of its board of selectmen, city council or board of aldermen may elect not to utilize the inventory form or procedure. Such a vote shall automatically exempt all property owners and others within that municipality from all requirements and provisions of law […]
74:5 Distribution. – The selectmen or assessors shall cause inventory blanks to be mailed, postage prepaid, to the last known address of all persons and corporations known or believed to own taxable property in their towns and cities or, alternatively, to be hand delivered by such means as the selectmen or assessors shall deem […]
74:6 Repealed by 1965, 21:2, eff. July 1, 1965. –
74:7 Return of Inventory. – Every person and every corporation by its president or other person with authority to do so having knowledge of its property and affairs, shall fill out the blank inventory in all respects according to its requirements and sign and make the required declaration thereto, and cause the same to […]
74:7-a Penalty for Failure to File. – I. Any person who fails to file a fully completed inventory form on or before April 15, unless granted an extension under RSA 74:8, shall pay a penalty of one percent of the property tax for which the person is liable. In no case, however, shall the […]