New Hampshire RSA — Title V (Taxation)
RSA 75:3
Land and Buildings. –
Official textgencourt.state.nh.us
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: view the official text
In this chapter (24 sections)
- 75:1 · How Appraised. –
- 75:1-a · Residential Property Subject to Housing Covenant Under the…
- 75:2 · Distinct Interests. –
- 75:3 · Land and Buildings. –
- 75:4 · Inventories. –
- 75:5 · Buildings. –
- 75:6 · Deductions in Case of Insane Persons. –
- 75:7 · Oath. –
- 75:8 · Revised Inventory. –
- 75:8-a · Five-Year Valuation. –
- 75:8-b · Annual Appraisal; Municipalities Over 10,000. –
- 75:8-b · Annual Appraisal; Municipalities Over 10,000. –
- 75:8-c · Five Year Valuation Notice. –
- 75:9 · Separate Tracts. –
- 75:10 · Definitions. –
- 75:11 · Appraisal of Residences. –
- 75:12 · Valuation for Bonding Limit Purposes. –
- 75:13 · Valuation for Computing Equalized Value. –
- 75:14 · Appeal to Board of Tax and Land Appeals. –
- 75:15 · Appeal to Superior Court. –
- 75:16 · Reclassification by Board of Tax and Land Appeals. –
- 75:17 · Procedure for Complying With Orders of Board of Tax and Land…
- 75:18 · Neglect of Duty. –
- 75:19 · False Statement. –