RSA 76:20 — Record. –

No abatement of a tax is of any effect until recorded in the records of the selectmen. If the selectmen have left a copy of the record of taxes assessed at the office of the town clerk, pursuant to RSA 76:7, then at the time of recording an abatement of a tax the selectmen shall, in writing, notify the town clerk of the abatement, stating the name of the person to whom the tax was assessed, the year of the assessment, the amount of the original assessed valuation, and the amount of the assessed valuation and of the tax abated. The town clerk shall thereupon make a notation, in red ink and above the amount previously recorded as assessed and taxed, of the amount of assessed valuation and of the tax abated against the name of the person to whom the tax was assessed, as it appears upon the inventory record on file in his office.