RSA 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.