This RSA section is an unofficial mirror, is not legal advice, and may be incomplete, outdated, or incorrectly processed.

RSA 71-B:19 · Effect

Title: V: TAXATION
Chapter: 71-B · BOARD OF TAX AND LAND APPEALS
Status: current
Official source linked: Yes

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71-B:19 Effect. – Any such assessment or reassessment if satisfactory to the board shall when completed be returned to the clerk of the city or town, and shall be treated as an original assessment and the selectmen or assessors shall assess the taxes on the property accordingly. If it is advisable or necessary for the commissioner of revenue administration to make such assessment or reassessment it shall when completed be returned to the clerk of such city or town and shall be treated as an original assessment and the selectmen or assessors shall assess the taxes on the property accordingly. The tax collector shall have the same power to enforce payment of the tax, interest and penalties as though such assessment or reassessment were imposed on April 1. The lien provided in RSA 80:19 shall take effect on that portion of the property supplementally assessed for a period of 18 months following the actual time of the supplemental assessment. Source. 1973, 544:2, eff. Sept. 1, 1973.

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Source note

Source. 1973, 544:2, eff. Sept. 1, 1973.

Source history

1973, 544:2, eff. Sept. 1, 1973

Related materials

Bill relationships

2026 HB1417 reference · effective 2027-01-01
s under RSA 72 and RSA 76. 76:29 Appeals. I. Taxpayers may appeal land value and improvement value assessments as provided in RSA 75 and RSA 76:16-a, and to the BTLA under RSA 71-B. II. For LVT municipalities, assessment appeals may challenge the apportionment between land and improvement values as well as total value. 76:30 Administration; Training; Grants. I. The department shall off
2026 HB1417-FN reference · effective 2027-01-01
s under RSA 72 and RSA 76. 76:29 Appeals. I. Taxpayers may appeal land value and improvement value assessments as provided in RSA 75 and RSA 76:16-a, and to the BTLA under RSA 71-B. II. For LVT municipalities, assessment appeals may challenge the apportionment between land and improvement values as well as total value. 76:30 Administration; Training; Grants. I. The department shall off