New Hampshire RSA — Title V (Taxation)
RSA 75:9
Separate Tracts. –
Official textgencourt.state.nh.us
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: 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. –