reglab/housing_qa huggingface dataset:
NH Rev Stat § 72-B:16 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-B - Excavation Tax|Section 72-B:16 - Administration and Enforcement Fee.

    72-B:16 Administration and Enforcement Fee. –||There shall be an administration and enforcement fee of $100 for each original notice of intent to excavate filed with the department. Such fee shall accompany the original intent to excavate and shall be deposited into the general fund.|||Source. 1997, 219:2, eff. Jan. 1, 1998. 2015, 276:40, eff. July 1, 2015.|
NH Rev Stat § 72-B:17 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-B - Excavation Tax|Section 72-B:17 - Enforcement.

    72-B:17 Enforcement. –||I. The department shall administer and enforce this chapter, be responsible for educating municipal officials regarding the chapter, and have enforcement authority in regard to the proper filing of the intent to excavate form under RSA 72-B:8, authority to check on the volumes turned in on the report of excavated material form under RSA 72-B:9, the authority to issue cease and desist orders for violations under RSA 72-B, and the authority to rescind the intent to excavate form and certificate pursuant to RSA 72-B:8 of any excavation in violation of RSA 72-B. The department shall otherwise assist the towns, cities, and unincorporated places in the enforcement of this chapter. It is the intent of this section to authorize the commissioner and the commissioner's agents to have enforcement authority and the right to stop any excavation in violation of RSA 72-B and to report the same to local authorities. Any person failing to comply with a cease and desist order issued under this section shall be guilty of a misdemeanor.||II. The commissioner's agents responsible for the enforcement of this chapter have the authority to advise and assist municipalities in regard to RSA 155-E and RSA 485-A:17, may report potential violations of RSA 155-E and RSA 485-A:17 to local and state officials, and may enter upon any lands for which an intent to excavate or a certificate to operate has been issued pursuant to RSA 72-B. The commissioner's agents may enter upon any lands that they believe may have an excavation in violation of RSA 72-B for the purpose of collecting information that may be necessary to the purpose of this chapter, and no owner of such land shall refuse to admit the enforcement agents. The commissioner's agents may review any records in conjunction with any excavation in the state.|||Source. 1997, 219:2. 1999, 301:17, eff. April 1, 1999.|
NH Rev Stat § 72-B:18 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-B - Excavation Tax|Section 72-B:18 - Rulemaking.

    72-B:18 Rulemaking. –||The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:||I. The form of a notice of intent to excavate, pursuant to RSA 72-B:8.||II. The form of the report of excavated materials which is filed with assessing officials, pursuant to RSA 72-B:9.||III. Other matters relating to the administration of this chapter.|||Source. 1997, 219:2, eff. Jan. 1, 1998.|
NH Rev Stat § 73:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 73 - Persons and Property, Where and to Whom Taxed|Section 73:1 - Residents.

    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.|
NH Rev Stat § 73:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 73 - Persons and Property, Where and to Whom Taxed|Section 73:2 - Removal of Residence.

    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.|
NH Rev Stat § 73:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 73 - Persons and Property, Where and to Whom Taxed|Section 73:3 - Corporation Property.

    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.|
NH Rev Stat § 73:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 73 - Persons and Property, Where and to Whom Taxed|Section 73:4 - Repealed by 1981, 248:1, II, eff. April 1, 1981.

    73:4 Repealed by 1981, 248:1, II, eff. April 1, 1981. –|
NH Rev Stat § 73:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 73 - Persons and Property, Where and to Whom Taxed|Section 73:5 - Repealed by 1971, 363:7, eff. June 28, 1971.

    73:5 Repealed by 1971, 363:7, eff. June 28, 1971. –|
NH Rev Stat § 73:5-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 73 - Persons and Property, Where and to Whom Taxed|Section 73:5-a - Repealed by 1971, 363:6, eff. June 28, 1971.

    73:5-a Repealed by 1971, 363:6, eff. June 28, 1971. –|
NH Rev Stat § 73:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 73 - Persons and Property, Where and to Whom Taxed|Section 73:6 - Repealed by 1961, 106:5, eff. Jan. 1, 1962.

    73:6 Repealed by 1961, 106:5, eff. Jan. 1, 1962. –|
NH Rev Stat § 73:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 73 - Persons and Property, Where and to Whom Taxed|Section 73:7 - Repealed by 1971, 363:8, eff. June 28, 1971.

    73:7 Repealed by 1971, 363:8, eff. June 28, 1971. –|
NH Rev Stat § 73:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 73 - Persons and Property, Where and to Whom Taxed|Section 73:8 - Repealed by 1971, 363:9, eff. June 28, 1971.

    73:8 Repealed by 1971, 363:9, eff. June 28, 1971. –|
NH Rev Stat § 73:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 73 - Persons and Property, Where and to Whom Taxed|Section 73:9 - Repealed by 1978, 12:4, eff. Aug. 13, 1978.

    73:9 Repealed by 1978, 12:4, eff. Aug. 13, 1978. –|
NH Rev Stat § 73:10 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 73 - Persons and Property, Where and to Whom Taxed|Section 73:10 - Real Estate.

    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.|
NH Rev Stat § 73:11 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 73 - Persons and Property, Where and to Whom Taxed|Section 73:11 - to 73:16 Repealed by 1970, 57:12, eff. May 4, 1970.

    73:11 to 73:16 Repealed by 1970, 57:12, eff. May 4, 1970. –|
NH Rev Stat § 73:16-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 73 - Persons and Property, Where and to Whom Taxed|Section 73:16-a - Personal Property on Land of Another.

    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.|
NH Rev Stat § 73:17 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 73 - Persons and Property, Where and to Whom Taxed|Section 73:17 - Occupant Not Owner.

    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.|
NH Rev Stat § 73:18 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 73 - Persons and Property, Where and to Whom Taxed|Section 73:18 - If No Occupant.

    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.|
NH Rev Stat § 73:19 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 73 - Persons and Property, Where and to Whom Taxed|Section 73:19 - Part Owners.

    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.|
NH Rev Stat § 73:20 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 73 - Persons and Property, Where and to Whom Taxed|Section 73:20 - Unimproved Lands.

    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.|
NH Rev Stat § 73:21 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 73 - Persons and Property, Where and to Whom Taxed|Section 73:21 - Estates.

    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.|
NH Rev Stat § 73:22 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 73 - Persons and Property, Where and to Whom Taxed|Section 73:22 - Trusts.

    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.|
NH Rev Stat § 73:23 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 73 - Persons and Property, Where and to Whom Taxed|Section 73:23 - Affidavit of Removal.

    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.|
NH Rev Stat § 73:24 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 73 - Persons and Property, Where and to Whom Taxed|Section 73:24 - Tax Paid Elsewhere.

    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.|
NH Rev Stat § 73:25 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 73 - Persons and Property, Where and to Whom Taxed|Section 73:25 - Lien for Tax Paid.

    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.|
NH Rev Stat § 73:26, 73:27 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 73 - Persons and Property, Where and to Whom Taxed|Section 73:26, 73:27 - Repealed by 1970, 5:8, eff. Mar. 31, 1970.

    73:26, 73:27 Repealed by 1970, 5:8, eff. Mar. 31, 1970. –|
NH Rev Stat § 74:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 74 - Annual Inventory of Polls and Taxable Property|Section 74:1 - Annual List.

    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 74:1. 1969, 23:1. 2003, 307:3, eff. July 1, 2003.|
NH Rev Stat § 74:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 74 - Annual Inventory of Polls and Taxable Property|Section 74:2 - Exempt Realty.

    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, but excluding the buildings of the United States, state, county, town, school district or any political subdivision thereof used for public or educational purposes.|||Source. 1951, 244:1. RSA 74:2. 1969, 23:2, eff. April 22, 1969.|
NH Rev Stat § 74:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 74 - Annual Inventory of Polls and Taxable Property|Section 74:3 - Repealed by 1981, 224:2, eff. April 1, 1981.

    74:3 Repealed by 1981, 224:2, eff. April 1, 1981. –|
NH Rev Stat § 74:3-a, 74:3-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 74 - Annual Inventory of Polls and Taxable Property|Section 74:3-a, 74:3-b - Repealed by 1978, 12:4, eff. Aug. 13, 1978.

    74:3-a, 74:3-b Repealed by 1978, 12:4, eff. Aug. 13, 1978. –|
NH Rev Stat § 74:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 74 - Annual Inventory of Polls and Taxable Property|Section 74:4 - Taxpayer Inventory Blank.

    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 the required information under penalty of perjury. The blank shall require the taxpayer to sign in one place for all information submitted, including any application for eligibility for exemptions.||III. The blank shall require the following information:||(a) A description of all real estate taxable to the person or corporation;||(b) Other information needed by the assessing officials to assess all the taxable property of the person or corporation at its true value;||(c) A census of all persons occupying the premises as of April 1, by name and age.||IV. The blank shall include the following statement:||"You may be entitled to the following tax relief: Elderly or Disabled Tax Lien, or an Abatement. For additional information, contact your selectmen or assessor."||V. The blank shall require owners of land classified as open space to indicate whether any changes in the use of the land have been made.||VI. The blank shall require owners of land classified as land under qualifying farm structures under RSA 79-F to indicate whether any changes in use of the land have been made.||VII. The blank shall require owners of a qualifying historic building under RSA 79-G to indicate whether any changes in use of the qualifying historic building have been made.||VIII. The blank shall require owners of property rented or leased to a qualifying chartered public school facility under RSA 79-H to indicate whether any changes in use of the qualifying chartered public school facility have been made.|||Source. GL 55:2. 1879, 46:4. PS 57:5. 1913, 216:1. PL 62:3. RL 75:3. 1943, 144:3. 1947, 86:1. RSA 74:4. 1961, 270:4. 1969, 55:1; 287:16. 1971, 363:11. 1973, 141:1. 1977, 231:4; 456:1, 2; 502:5; 576:6. 1979, 188:1. 1981, 248:1; 501:1; 561:8. 1983, 155:4; 385:2. 2008, 390:2, eff. July 17, 2008. 2013, 203:2, eff. July 9, 2013. 2015, 266:2, eff. July 20, 2015.|
NH Rev Stat § 74:4-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 74 - Annual Inventory of Polls and Taxable Property|Section 74:4-a - Choice to Eliminate Inventory Blanks.

    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 relating to the inventory form.||II. Every municipality so electing shall notify the department of revenue administration in writing, no later than October 1 each year of its decision affecting the following prescribed filing period.|||Source. 1982, 17:1. 2011, 206:2, eff. July 24, 2011.|
NH Rev Stat § 74:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 74 - Annual Inventory of Polls and Taxable Property|Section 74:5 - Distribution.

    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 convenient and legally sufficient. Either method of distribution shall occur on or before March 25 of each year.|||Source. 1878, 69:2. GL 55:3. 1879, 46:3. PS 57:6. 1909, 91:1. PL 62:4. RL 75:4. RSA 74:5. 1965, 21:1. 1985, 153:1, eff. July 21, 1985.|
NH Rev Stat § 74:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 74 - Annual Inventory of Polls and Taxable Property|Section 74:6 - Repealed by 1965, 21:2, eff. July 1, 1965.

    74:6 Repealed by 1965, 21:2, eff. July 1, 1965. –|
NH Rev Stat § 74:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 74 - Annual Inventory of Polls and Taxable Property|Section 74:7 - Return of Inventory.

    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 be mailed, postage prepaid, or delivered to the selectmen or assessors on or before April 15.|||Source. GL 55:3, 4. PS 57:8. 1909, 91:2. PL 62:6. RL 75:6. 1947, 86:2. RSA 74:7. 1965, 21:3, eff. July 1, 1965.|
NH Rev Stat § 74:7-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 74 - Annual Inventory of Polls and Taxable Property|Section 74:7-a - Penalty for Failure to File.

    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 penalty be less than $10 or more than $50. No person who fails to file an inventory form shall lose the right to apply for, or appeal the denial of, any other type of tax relief including an appeal under RSA 72:34-a, an appraisal under RSA 75:11, or a land use change tax under RSA 79-A:7. This penalty has all the force of taxation and shall be treated as incident to the tax.||II. If a town fails to deliver the inventory blank, the penalty shall not apply.||III. If the property is transferred during the tax year to a different owner and the inventory blank was mailed or delivered to the previous owner, the penalty shall not apply to the subsequent owner.|||Source. 1977, 231:2. 1988, 57:1. 1991, 70:32. 1994, 390:6. 1995, 265:11. 1998, 344:2. 2010, 217:1. 2011, 206:1, eff. July 24, 2011.|