This RSA section is an unofficial mirror, is not legal advice, and may be incomplete, outdated, or incorrectly processed.

RSA 75:18 · Neglect of Duty

Title: V: TAXATION
Chapter: 75 · APPRAISAL OF TAXABLE PROPERTY
Status: current
Official source linked: Yes

Official source Copy section link

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 shall be subject to the penalties provided by law in such cases. Source. 1977, 538:2. 1983, 394:1, eff. Aug. 21, 1983.

Copy link

Source note

Source. 1977, 538:2. 1983, 394:1, eff. Aug. 21, 1983.

Source history

1977, 538:2
1983, 394:1, eff. Aug. 21, 1983

Related materials

Bill relationships

2026 HB1380 amend · effective 2026-07-01
of property tax assessment shall be deemed to mean “replacement or cost-based value” after July 1, 2026. 4 New Sections; Transition to Replacement or Cost-Based Value. Amend RSA 75 by inserting after section 1-a the following new sections: 75:1-b Transition to Replacement or Cost-Based Value. I. For the tax assessments used to produce the December 2026 final tax bills, each municipality sh
2026 HB1380-L amend · effective 2026-07-01
of property tax assessment shall be deemed to mean “replacement or cost-based value” after July 1, 2026. 4 New Sections; Transition to Replacement or Cost-Based Value. Amend RSA 75 by inserting after section 1-a the following new sections: 75:1-b Transition to Replacement or Cost-Based Value. I. For the tax assessments used to produce the December 2026 final tax bills, each municipality sh
2026 HB1417 reference · effective 2027-01-01
of existing deferral and abatement authorities 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; T
2026 HB1417-FN reference · effective 2027-01-01
of existing deferral and abatement authorities 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; T
2026 HB1581 amend
ts. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Section; Appraisal of Taxable Property; Property Value Notice Option. Amend RSA 75 by inserting after section 8-c the following new section: 75:8-d Property Value Notice Option. I. Municipalities may vote to adopt a property value notice option by majority vote of the legislative body. Such opt
2026 HB1581-FN amend
ts. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Section; Appraisal of Taxable Property; Property Value Notice Option. Amend RSA 75 by inserting after section 8-c the following new section: 75:8-d Property Value Notice Option. I. Municipalities may vote to adopt a property value notice option by majority vote of the legislative body. Such opt
2025 HB71 add
the 2 places where the municipality regularly posts notices of its governing body meetings, or by any other means deemed appropriate by the governing body. 265:5 New Section; Five-Year Valuation Notice. Amend RSA 75 by inserting after section 8-b the following new section: 75:8-c Five Year Valuation Notice. Any municipality that conducts a reappraisal of property pursuant to RSA 75:8-a shall provide notification of change