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New Hampshire RSA — Title V (Taxation)

RSA 76:14

Correction of Omissions, or Improper Assessment. –

Official textgencourt.state.nh.us

If the selectmen, before the expiration of the year for which a tax has been assessed, shall discover that the same has been taxed to a person not by law liable they may, upon abatement of such tax and upon notice to the person liable for such tax, impose the same upon the person so liable. And if it shall be found that any person or property shall have escaped taxation the selectmen, upon notice to the person, shall impose a tax upon the person or property so liable.

Last amended: Source. 1878, 68:1. GL 57:10. PS 59:9. PL 64:12. RL 77:12.

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In this chapter (40 sections)
  1. 76:1-a · Definitions. –
  2. 76:2 · Property Tax Year. –
  3. 76:2-a · Combining Land and Building Values on the Property Tax Bill. –
  4. 76:3 · Education Tax. –
  5. 76:4 · Taxes Includable in One Assessment. –
  6. 76:5 · What Taxes Assessed. –
  7. 76:6 · Overlay. –
  8. 76:7 · Record of Inventories and Taxes. –
  9. 76:7-a · Posting of Excerpts of Inventories. –
  10. 76:8 · Commissioner's Warrant. –
  11. 76:9 · Repealed by 2016, 85:10, I, eff. July 18, 2016. –
  12. 76:10 · Selectmen's Lists and Warrant. –
  13. 76:10-a · Jeopardy Assessment. –
  14. 76:11 · Delivery of List; Notice to Taxpayer; Other Bills. –
  15. 76:11-a · Information. –
  16. 76:11-b · Notice of Arrearage. –
  17. 76:12 · List of Resident Taxes. –
  18. 76:13 · Interest. –
  19. 76:13-a · Resident Tax Penalty. –
  20. 76:13-b · Limitations on Interest When Tax Relief is Granted. –
  21. 76:14 · Correction of Omissions, or Improper Assessment. –
  22. 76:15 · Amendments of Inventories and Tax Lists. –
  23. 76:15-a · Semi-Annual Collection of Taxes in Certain Towns and Cities. –
  24. 76:15-aa · Quarterly Billing of Taxes in Certain Towns and Cities. –
  25. 76:15-b · Local Option. –
  26. 76:15-c · Collection of Property Taxes in Certain Municipalities. –
  27. 76:16 · By Selectmen or Assessors. –
  28. 76:16-a · By Board of Tax and Land Appeals. –
  29. 76:16-b · Repealed by 1995, 194:1, eff. Aug. 11, 1995. –
  30. 76:16-c · Abatement of Resident Taxes. –
  31. 76:16-d · Extensions of Application; Reply and Appeal Deadlines. –
  32. 76:16-e · Timely Filing. –
  33. 76:16-f · Abatement; Equalization of Market Value. –
  34. 76:17 · By Court. –
  35. 76:17-a · Interest. –
  36. 76:17-b · Filing Fee Reimbursed. –
  37. 76:17-c · Effect of Abatement Appeal on Subsequent Taxes. –
  38. 76:17-d · Abatement Refund. –
  39. 76:18 · Repealed by 2014, 46:1, I, eff. July 26, 2014. –
  40. 76:19 · Repealed by 2014, 46:1, II, eff. July 26, 2014. –
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