reglab/housing_qa huggingface dataset:
NH Rev Stat § 74:7-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 74 - Annual Inventory of Polls and Taxable Property|Section 74:7-b - Distribution of Penalty.

    74:7-b Distribution of Penalty. –||All penalties collected under RSA 74:7-a shall be retained for the use of the city or town in which they are collected.|||Source. 1977, 231:2, eff. April 1, 1978.|
NH Rev Stat § 74:7-c (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 74 - Annual Inventory of Polls and Taxable Property|Section 74:7-c - Exceptions.

    74:7-c Exceptions. –||Where no property changes have occurred during the tax year for which the property inventory was filed, the comment "no changes from last year" or "same as last year" shall be deemed acceptable by the assessors or selectmen. Notice of failure to file the property inventory form, or failure to file a complete property inventory form, shall first be sent to the property owner of record as of April 1 before the applicable monetary penalty in RSA 74:7-a shall apply.|||Source. 1977, 231:3, eff. April 1, 1978.|
NH Rev Stat § 74:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 74 - Annual Inventory of Polls and Taxable Property|Section 74:8 - Extension of Time for Filing.

    74:8 Extension of Time for Filing. –||If a blank inventory is not mailed or hand delivered to any person or corporation before March 25, or if any person is prevented by accident, mistake, or misfortune from returning the same to the selectmen or assessors on or before April 15, such person or corporation may make such return before June 1.|||Source. PS 57:9. 1909, 91:3. PL 62:7. RL 75:7. RSA 74:8. 1965, 21:4. 1985, 153:2. 1988, 1:5, eff. April 19, 1988.|
NH Rev Stat § 74:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 74 - Annual Inventory of Polls and Taxable Property|Section 74:9 - Declaration.

    74:9 Declaration. –||The declaration required in and by such inventories shall be as follows, to be varied in cases of partnerships, corporations, administrators and the like, to conform to such circumstances: Under penalty of perjury, I (we) declare that, to the best of my (our) knowledge and belief, the foregoing information contains a full, true and correct statement of the real property which I (we) owned as of April 1, ___ in the city/town of __________.|||Source. 1878, 69:9. GL 55:10. PS 57:10. PL 62:9. RL 75:9. 1947, 86:3. RSA 74:9. 1991, 269:9, eff. July 1, 1991.|
NH Rev Stat § 74:10 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 74 - Annual Inventory of Polls and Taxable Property|Section 74:10 - Hearings.

    74:10 Hearings. –||The selectmen or assessors shall on or before April 1 in each year give public notice of the times when and the place where on or before April 15 they will receive inventories and hear all parties regarding their liability to be taxed. Such notice shall state the times when such hearings shall begin and close and shall be posted in 2 or more public places in the town and shall be published in a newspaper if there is any printed in the town. A hearing commenced on or before April 15 regarding one's liability to be taxed may be continued after that date if there is need therefor.|||Source. 1878, 69:5. GL 55:6. PS 57:13. PL 162:11. RL 75:11. RSA 74:10. 1965, 21:5, eff. July 1, 1965.|
NH Rev Stat § 74:11 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 74 - Annual Inventory of Polls and Taxable Property|Section 74:11 - Assessments.

    74:11 Assessments. –||Upon the return of such inventory, the selectmen shall assess a tax against the person or corporation in accordance with their appraisal of the property therein mentioned, unless they shall be of the opinion that it does not contain a full and true statement of the property for which such person or corporation is taxable.|||Source. 1878, 69:4. GL 55:5. 1879, 46:2. PS 57:14. PL 62:12. RL 75:12.|
NH Rev Stat § 74:12 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 74 - Annual Inventory of Polls and Taxable Property|Section 74:12 - Doomage.

    74:12 Doomage. –||If any person or corporation shall willfully omit to make and return such inventory, or to answer any interrogatory therein contained, or shall make any false statement therein; or if the selectmen or assessors shall be of opinion that the inventory returned does not contain a full and correct statement of the property for which the person or corporation is taxable; or that the person making the same has willfully omitted to give required information, or has made false answers or statements therein, the selectmen or assessors shall ascertain, in such way as they may be able, and as nearly as practicable, the amount and value of the property for which the person or corporation is taxable, and shall set down to such person or corporation, by way of doomage, 4 times as much as such property would be taxable if truly returned and inventoried.|||Source. 1878, 69:4. GL 55:5. 1879, 46:2. PS 57:15. PL 62:13. RL 75:13.|
NH Rev Stat § 74:13 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 74 - Annual Inventory of Polls and Taxable Property|Section 74:13 - Penalty for Default by Selectman or Assessor.

    74:13 Penalty for Default by Selectman or Assessor. –||If any selectman or assessor shall willfully omit or fail to perform any duty imposed upon him by the provisions of this chapter, or by other laws pertaining to taxation, or shall willfully fail to enforce or willfully violate any of the provisions thereof, he shall be guilty of a misdemeanor.|||Source. 1878, 69:6. GL 55:7. PS 57:16. PL 62:14. RL 75:14. RSA 74:13. 1973, 529:13, eff. Oct. 31, 1973 at 11:59 p.m.|
NH Rev Stat § 74:14 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 74 - Annual Inventory of Polls and Taxable Property|Section 74:14 - Account Requirable.

    74:14 Account Requirable. –||The selectmen, or any of them, may make personal application to any inhabitant of the town, to any person having the care of personal property taxable therein, and to the officers of any corporation, for an account of the polls and ratable estate for which they are liable to be taxed.|||Source. RS 41:3. CS 43:3. GS 51:3. GL 55:11. PS 57:17. PL 62:15. RL 75:15.|
NH Rev Stat § 74:15 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 74 - Annual Inventory of Polls and Taxable Property|Section 74:15 - Penalty for Withholding True Name.

    74:15 Penalty for Withholding True Name. –||Whoever, upon request made to him by an assessor or collector of taxes of any town in the performance of his official duty, refuses or neglects to give his true name shall be guilty of a violation.|||Source. 1863, 2751:1. GS 51:7. 1877, 59:1. GL 55:12. PS 57:18. PL 62:16. RL 75:16. RSA 74:15. 1973, 531:17, eff. Oct. 31, 1973 at 11:59 p.m.|
NH Rev Stat § 74:16 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 74 - Annual Inventory of Polls and Taxable Property|Section 74:16 - Penalty for Evasion of Tax on Bank Stock.

    74:16 Penalty for Evasion of Tax on Bank Stock. –||Whoever transfers any stock in any bank for the purpose of evading taxation, or to prevent its being taxed to the real owner thereof in the town in which he resides, shall be guilty of a misdemeanor if a natural person, or guilty of a felony if any other person. Any fines collected hereunder shall inure to the use of the town in which such stock ought to be taxed.|||Source. 1861, 2492. GS 51:12. GL 55:17. PS 57:21. PL 62:17. RL 75:17. RSA 74:16. 1973, 529:14, eff. Oct. 31, 1973 at 11:59 p.m.|
NH Rev Stat § 74:17 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 74 - Annual Inventory of Polls and Taxable Property|Section 74:17 - Inspection of Property.

    74:17 Inspection of Property. –||I. If the selectmen or assessing officials are unable to obtain consent to enter property for the purpose of obtaining information necessary to complete any inventory under this chapter or appraisal under RSA 75, they may obtain an administrative inspection warrant under RSA 595-B.||II. [Repealed.]|||Source. 1991, 231:3. 1993, 128:1. 2011, 206:3, eff. July 24, 2011.|
NH Rev Stat § 74:18 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 74 - Annual Inventory of Polls and Taxable Property|Section 74:18 - Inventory of Property Transfers.

    74:18 Inventory of Property Transfers. –||I. In order to properly equalize the value of property under RSA 21-J:3, XIII, an inventory of property transfers shall be filed with the department of revenue administration and with the municipality where the property is located for each transfer of real estate or interest in real estate. Each form may include the following information:||(a) The buyer's and seller's names and post transaction addresses and the name and address of a contact person if the buyer or seller is a trust or corporation.||(b) A description of the exact location of the property by town, street, and the assessor's map, lot, and block number.||(c) The acreage included in the sale.||(d) An accurate description of the property included in the sale, the neighborhood where the property is located, and the type and style of the property sold.||(e) The buyer's ownership interest in the property.||(f) The sale price, date of transfer, and the amount mortgaged.||(g) The description of the type of transfer that has taken place.||(h) The amount of personal property included in the sale price.||(i) Whether the property was previously occupied and whether the property will serve as the buyer's primary residence.||(j) The financing arrangements made to purchase the property to be answered at the option of the buyer.||(k) Whether any concessions were made in the sale.||(l) Whether the property was in current use.||(m) Whether land use taxes were considered in the sale.||(n) The buyer's dated signature certifying that the information indicated on the form is true.||II. The inventory of property transfers required by this section shall be filed with the department of revenue administration and with the municipality where the property is located by the purchaser, grantee, assignee, or transferee, no later than 30 days from the recording of the deed at the register of deeds or transfer of real estate, whichever is later. Persons required to file the inventory of property transfers who willfully fail to file or willfully make false statements on the forms shall be guilty of a violation.||III. No deed, recording a transfer of real estate or any interest in real estate, executed before October 1, 1995, shall be required to comply with this section.||IV. Failure to comply with this section shall not be construed to cloud title.||V. Any information provided to the department or the municipality pursuant to this section shall be exempt from the right-to-know law, RSA 91-A.||VI. Municipalities receiving inventories pursuant to this section shall forward the buyer's and seller's names and post transaction addresses to the supervisor of the checklist in such municipalities to facilitate periodic maintenance of the voter checklist.|||Source. 1999, 17:13, eff. April 29, 1999. 2021, 137:6, eff. Sept. 21, 2021.|
NH Rev Stat § 74:19 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 74 - Annual Inventory of Polls and Taxable Property|Section 74:19 - Inventories of Telecommunications Poles and Conduits.

    74:19 Inventories of Telecommunications Poles and Conduits. –||I. In order to properly determine the value of property under RSA 72:8-c, an inventory of telecommunications poles and conduits shall be filed with the department of revenue administration and with the municipality where the property is located by each owner of telecommunications poles and conduits. Each form may include the following information:||(a) Name and address of a contact person if the owner is a trust or corporation.||(b) Detailed description of the telecommunication poles using most recent readily available information held by the owner.||(c) Description of conduits using most recent readily available information held by the owner.||(d) The filer's dated signature certifying that the information indicated on the form is true.||II. The inventory of telecommunications poles and conduits required by this section shall be filed with the department of revenue administration and with the municipality where the property is located by the owner of telecommunications poles and conduits no later than July 1. Persons required to file the inventory of telecommunications poles and conduits who willfully fail to file or willfully make false statements on the forms shall be guilty of a violation.||III. Any person or corporation required to file an inventory of telecommunications poles and conduits shall be subject to the provisions of RSA 74:12.|||Source. 2016, 208:3, eff. Sept. 1, 2016.|
NH Rev Stat § 75:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 75 - Appraisal of Taxable Property|Section 75:1 - How Appraised.

    75:1 How Appraised. –||The selectmen shall appraise open space land pursuant to RSA 79-A:5, open space land with conservation restrictions pursuant to RSA 79-B:3, land with discretionary easements pursuant to RSA 79-C:7, residences on commercial or industrial zoned land pursuant to RSA 75:11, earth and excavations pursuant to RSA 72-B, land classified as land under qualifying farm structures pursuant to RSA 79-F, buildings and land appraised under RSA 79-G as qualifying historic buildings, qualifying chartered public school property appraised under RSA 79-H, residential rental property subject to a housing covenant under the low-income housing tax credit program pursuant to RSA 75:1-a, renewable generation facility property subject to a voluntary payment in lieu of taxes agreement under RSA 72:74 as determined under said agreement, combined heat and power agricultural facility property subject to a voluntary payment in lieu of taxes agreement under RSA 72:74-a as determined under said agreement, telecommunications poles and conduits pursuant to RSA 72:8-c, electric, gas, and water utility company distribution assets pursuant to RSA 72:8-d, and all other taxable property at its market value. Market value means the property's full and true value as the same would be appraised in payment of a just debt due from a solvent debtor. The selectmen shall receive and consider all evidence that may be submitted to them relative to the value of property, the value of which cannot be determined by personal examination.|||Source. RS 42:1. CS 44:1. GS 52:1. 1872, 31:1. GL 56:1. PS 58:1. PL 63:1. RL 76:1. RSA 75:1. 1975, 197:1. 1977, 538:1. 2001, 158:51. 2008, 390:3, 4, eff. July 17, 2008. 2013, 203:3, eff. July 9, 2013. 2014, 277:3, eff. July 28, 2014. 2015, 266:3, eff. July 20, 2015. 2016, 208:4, eff. Sept. 1, 2016. 2019, 117:3, eff. Aug. 20, 2019; 266:5, eff. Aug. 20, 2019 at 12:01 a.m.|
NH Rev Stat § 75:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 75 - Appraisal of Taxable Property|Section 75:2 - Distinct Interests.

    75:2 Distinct Interests. –||Whenever it shall appear to the selectmen that several persons are owners of distinct interests in the same real estate, or that one person is owner of land and another is the owner of any building, timber, or wood standing thereon, or ores or minerals therein, they may, upon request, appraise such interests and assess the same to the owners thereof separately, except as provided in RSA 75:3.|||Source. RS 42:2. CS 44:2. 1852, 1291:1. GS 52:2. GL 56:2. PS 58:2. PL 63:2. 1937, 116:1. RL 76:2.|
NH Rev Stat § 75:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 75 - Appraisal of Taxable Property|Section 75:3 - Land and Buildings.

    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.|
NH Rev Stat § 75:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 75 - Appraisal of Taxable Property|Section 75:4 - Inventories.

    75:4 Inventories. –||The selectmen shall set down in their inventory, in separate columns, the value of improved and unimproved land, of buildings, of factories, of public utility property, of manufactured housing and of all other classes of taxable property.|||Source. RS 42:3. CS 44:3. GS 52:3. GL 56:3. PS 58:3. PL 63:3. RL 76:4. 1943, 144:1. RSA 75:4. 1967, 72:1. 1969, 23:4. 1970, 5:9. 1983, 230:18, eff. Aug. 17, 1983.|
NH Rev Stat § 75:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 75 - Appraisal of Taxable Property|Section 75:5 - Buildings.

    75:5 Buildings. –||In making the inventory, the selectmen shall set down in the column of improved and unimproved land all buildings situate on such land and owned by the owners thereof, except such buildings as are specially designated in RSA 75:4.|||Source. 1844, 142. CS 44:4. GS 52:4. GL 56:4. PS 58:4. PL 63:4. RL 76:5. RSA 75:5. 1969, 23:5, eff. April 22, 1969.|
NH Rev Stat § 75:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 75 - Appraisal of Taxable Property|Section 75:6 - Deductions in Case of Insane Persons.

    75:6 Deductions in Case of Insane Persons. –||The selectmen shall make such deductions from the appraised value of the property of insane persons as they shall think just and reasonable, whenever it shall appear that the income of their estates is not sufficient to support them.|||Source. RS 42:4. CS 44:5. GS 52:5. GL 56:5. PS 58:5. PL 63:5. RL 76:6.|
NH Rev Stat § 75:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 75 - Appraisal of Taxable Property|Section 75:7 - Oath.

    75:7 Oath. –||The selectmen and assessors shall take and subscribe upon the copies or original inventories and assessments of both resident and nonresident taxes, furnished by them to the town clerks in their respective towns, to be recorded in the clerk's records, the following oath, which may be subscribed before any justice of the peace or notary public: We, the selectmen and assessors of __________, certify under the penalty of perjury that in making the inventory for the purpose of assessing the foregoing taxes all taxable property was appraised to the best of our knowledge and belief at its full value, in accordance with state appraisal standards.|||Source. 1874, 99:1. GL 56:6. PS 58:6. PL 63:6. RL 76:7. RSA 75:7. 1969, 23:6. 2001, 158:52; 297:7, eff. Sept. 15, 2001.|
NH Rev Stat § 75:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 75 - Appraisal of Taxable Property|Section 75:8 - Revised Inventory.

    75:8 Revised Inventory. –||I. Annually, and in accordance with state assessing guidelines, the assessors and selectmen shall adjust assessments to reflect changes so that all assessments are reasonably proportional within that municipality. All adjusted assessments shall be included in the inventory of that municipality and shall be sworn to in accordance with RSA 75:7.||II. Assessors and selectmen shall consider adjusting assessments for any properties that:||(a) They know or believe have had a material physical change;||(b) Changed in ownership;||(c) Have undergone zoning changes;||(d) Have undergone changes to exemptions, credits or abatements;||(e) Have undergone subdivision, boundary line adjustments, or mergers; or||(f) Have undergone other changes affecting value.|||Source. 1876, 27:1. GL 56:11. PS 58:7. PL 63:7. RL 76:8. RSA 75:8. 1969, 23:7. 2001, 158:53. 2003, 307:13, eff. July 1, 2003.|
NH Rev Stat § 75:8-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 75 - Appraisal of Taxable Property|Section 75:8-a - Five-Year Valuation.

    75:8-a Five-Year Valuation. –||The assessors and/or selectmen shall reappraise all real estate within the municipality so that the assessments are at full and true value at least as often as every fifth year, beginning with the later of either of the following:||I. The first year a municipality's assessments were reviewed by the commissioner of the department of revenue administration pursuant to RSA 21-J:3, XXVI and the municipality's assessments were determined to be in accordance with RSA 75:1; or||II. The municipality conducted a full revaluation monitored by the department of revenue administration pursuant to RSA 21-J:11, II, provided that the full revaluation was effective on or after April 1, 1999.|||Source. 2001, 158:54. 2003, 307:11. 2005, 119:1, eff. June 15, 2005.|
NH Rev Stat § 75:8-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 75 - Appraisal of Taxable Property|Section 75:8-b - Annual Appraisal; Municipalities Over 10,000.

    75:8-b Annual Appraisal;  Municipalities Over 10,000. –||Except when assessing real estate under RSA 75:8-a, any municipality with a population over 10,000 as determined pursuant to RSA 78-A:25 intending to appraise real estate annually at market value, as defined in RSA 75:1, shall authorize such annual appraisal by a majority vote of the governing body. The governing body shall hold 2 public hearings regarding the annual appraisal process at least 15 days, but not more than 60 days, prior to the governing body's authorization vote. Any municipality with a population over 10,000 as determined pursuant to RSA 78-A:25 annually appraising real estate at market value shall provide notification of changes to the assessed valuation prior to the issuance of the final tax bill, either by individual notice to the property owner, by public notice in a newspaper of general circulation, or by any other means deemed appropriate by the governing body.|||Source. 2004, 203:15, eff. June 11, 2004.|
NH Rev Stat § 75:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 75 - Appraisal of Taxable Property|Section 75:9 - Separate Tracts.

    75:9 Separate Tracts. –||Whenever it shall appear to the selectmen or assessors that 2 or more tracts of land which do not adjoin or are situated so as to become separate estates have the same owner, they shall appraise and describe each tract separately and cause such appraisal and description to appear in their inventory. In determining whether or not contiguous tracts are separate estates, the selectmen or assessors shall give due regard to whether the tracts can legally be transferred separately under the provisions of the subdivision laws including RSA 676:18, RSA 674:37-a, and RSA 674:39-a.|||Source. 1903, 24:1. PL 63:8. RL 76:9. RSA 75:9. 1969, 23:8. 1995, 291:2. 1998, 39:2, eff. Jan. 1, 1999.|
NH Rev Stat § 75:10 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 75 - Appraisal of Taxable Property|Section 75:10 - Definitions.

    75:10 Definitions. –||In this subdivision:||I. "Industrial or commercial zone" means any district designated by a local legislative body in a zoning ordinance in which business or industry are permitted uses of property.||II. "Residence" means the real estate which a person owns and occupies as the person's principal place of abode, and for no other purpose, together with any land or buildings appurtenant thereto, including manufactured housing if used for such purpose.|||Source. 1977, 538:2. 1995, 291:3, eff. Aug. 20, 1995.|