Chapter 73

Section 73:1

    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, eff. Aug. 29, 1973.

Section 73:2

    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.

Section 73:3

    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 61:3. RL 74:3. RSA 73:3. 1961, 113:1, eff. May 6, 1961.

Section 73:4

    73:4 Repealed by 1981, 248:1, II, eff. April 1, 1981. –

Section 73:5

    73:5 Repealed by 1971, 363:7, eff. June 28, 1971. –

Section 73:5-a

    73:5-a Repealed by 1971, 363:6, eff. June 28, 1971. –

Section 73:6

    73:6 Repealed by 1961, 106:5, eff. Jan. 1, 1962. –

Section 73:7

    73:7 Repealed by 1971, 363:8, eff. June 28, 1971. –

Section 73:8

    73:8 Repealed by 1971, 363:9, eff. June 28, 1971. –

Section 73:9

    73:9 Repealed by 1978, 12:4, eff. Aug. 13, 1978. –

Section 73:10

    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 is situate. Any assessments report issued by the commissioner pursuant to RSA 21-J:11-a shall not affect the obligation of the taxpayer to pay property taxes otherwise lawfully assessed.

Source. RS 40:7. CS 42:9. GS 50:11. GL 54:11. PS 56:14. PL 61:10. RL 74:10. 2001, 158:58. 2003, 307:10, eff. July 1, 2003.

Section 73:11 to 73:16

    73:11 to 73:16 Repealed by 1970, 57:12, eff. May 4, 1970. –

Section 73:16-a

    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 owner of such property, provided a selectman or assessor before or at the time of taking the inventory gives notice in writing to such land owner that such property whenever located upon the land is to be taxed to him. An affidavit by the selectman or assessor giving such notice that it was given shall be evidence of the fact. The provisions of this section shall not apply to manufactured housing subject to taxation pursuant to RSA 72:7-a. The tax due upon the manufactured housing shall only be assessed to the owner of the manufactured housing, and not upon the owner of the land upon which the manufactured housing is left. At the time a tax bill is sent to the owner of each such property, the owner of the land shall be sent a duplicate of such tax bill or, in the alternative, a list of each owner, location and description of all such property and the taxes thereon. No later than 60 days after the tax is due, a list of each owner, location and description of all such property upon which the taxes have not been collected shall be sent to the owner of the land. At the same time a notice shall be given to the owner of each such property for which the tax has not been collected, which notice shall state that the tax is delinquent and inform such owner of the provisions of this section. In the event the owner of the land pays the tax, costs and interest due upon any such property, he shall be entitled to be reimbursed for any such payment, interest pursuant to RSA 76:13 and reasonable attorney's fees from the owner of such property and shall have a lien upon such property which takes precedence over all other liens and encumbrances thereon. Such lien shall continue in force for 2 years from the date the tax was paid. A failure of a city, town or unincorporated place to comply with any provision of this section shall bar the assessment of any tax upon any such property to the owner of the land.

Source. 1955, 114:1. 1979, 477:1. 1983, 230:18. 1991, 293:1, eff. Aug. 19, 1991.

Section 73:17

    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 the occupant as such; and estate so taxed and shall be holden and liable to be sold in the same manner as real estate is holden and sold for taxes.

Source. RS 40:8. CS 42:11. GS 50:16. GL 54:19. PS 56:22. PL 61:17. RL 74:14. 1949, 174:1, eff. May 3, 1949.

Section 73:18

    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 of the owner, if known.

Source. RS 40:9. CS 42:12. GS 50:17. GL 54:20. PS 56:23. PL 61:18. RL 74:18. 1949, 174:2, eff. May 3, 1949.

Section 73:19

    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 the land as it may be readily known by, the name of the person in possession, and the names of the owners of the shares for which he refuses to be taxed, if such owners are known.

Source. 1868, 1:13. GL 54:20. PS 56:24. PL 61:19. RL 74:19. 1949, 174:3, eff. May 3, 1949.

Section 73:20

    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 readily known by.

Source. RS 40:10. CS 42:13. GS 50:18. GL 54:21. PS 56:25. PL 61:20. RL 74:20. 1949, 174:4, eff. May 3, 1949.

Section 73:21

    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. PS 56:26. PL 61:21. RL 74:21.

Section 73:22

    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 or conservator resides, if in this state; otherwise in the town in which such legatee, ward or person beneficially interested resides, if in this state; otherwise in the town in which the deceased resided at death.

Source. RS 40:12. CS 42:15. GS 50:20. GL 54:23. PS 56:27. 1915, 172:1. PL 61:22. RL 74:22. RSA 73:22. 1971, 363:10, eff. June 28, 1971.

Section 73:23

    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 place, and answer such interrogatories under oath as the selectmen may propose relative to his residence, they may suspend the collection of such tax.

Source. RS 40:13. CS 42:16. GS 50:21. GL 54:24. PS 56:28. PL 61:23. RL 74:23.

Section 73:24

    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 the same is the legal tax for the year upon his resident tax and whole estate, the first mentioned tax may be abated; otherwise it shall be collected.

Source. RS 40:14. CS 42:17. GS 50:22. GL 54:25. PS 56:29. PL 61:24. RL 74:24. RSA 73:24. 1973, 486:3, eff. Aug. 29, 1973.

Section 73:25

    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; and shall have a right to recover the same against the owner by action for money paid to his use.

Source. RS 40:15. CS 42:18. GS 50:23. GL 54:26. PS 56:30. PL 61:25. RL 74:25.

Section 73:26, 73:27

    73:26, 73:27 Repealed by 1970, 5:8, eff. Mar. 31, 1970. –