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RSA 75:3 · Land and Buildings

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

Official source

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 be taxed to the landowner as real estate. An affidavit by the selectman or assessor giving the notice that such notice was given shall be evidence of the fact. The owner of the land shall have a lien on such building for the payment of the tax.
Source. 1937, 116:2. RL 76:3. 1995, 291:1, eff. Aug. 20, 1995.

Source note

Source. 1937, 116:2. RL 76:3. 1995, 291:1, eff. Aug. 20, 1995.

Source history

  • 1937, 116:2. RL 76:3
  • 1995, 291:1, eff. Aug. 20, 1995

Related materials

Bills affecting or mentioning this RSA