RSA 76:10-a — Jeopardy Assessment. –

Whenever it shall appear to the selectmen or assessors that it is necessary that the assessment of taxes assessed against any property be made as soon as possible in order to insure the payment of the taxes and to protect the public interest, they may, on or after April 1, make a reasonable jeopardy assessment of the taxes against the owner or person to whom such property is assessed and commit a warrant to the collector for the same, and the collector after making presentation of a bill for such taxes may immediately use any of the remedies provided by law to collect the taxes committed to him in such warrant. If it later appears that such jeopardy tax payment was in excess of the taxes due the over plus together with interest at the rate of 6 percent per annum from the time of payment to the time of refund shall be refunded to the person from whom the tax was collected. If such tax payment was insufficient to pay the actual tax later found to be due, then a further assessment may be made and may be collected in the same manner as the original assessment.