New Hampshire RSA — Title V (Taxation)
RSA 76:6
Overlay. –
Official textgencourt.state.nh.us
In assessing such taxes the selectmen may assess a sum not exceeding 5 percent more than the amount of such tax, to answer any abatements that may be made, which shall be paid into the town treasury for the use of the town. But if the selectmen shall assess a sum exceeding that which they have a right to assess, such assessment shall be thereby rendered invalid only as to such excess.
Source: view the official text
In this chapter (40 sections)
- 76:1 · Apportionment. –
- 76:1-a · Definitions. –
- 76:2 · Property Tax Year. –
- 76:2-a · Combining Land and Building Values on the Property Tax Bill. –
- 76:3 · Education Tax. –
- 76:4 · Taxes Includable in One Assessment. –
- 76:5 · What Taxes Assessed. –
- 76:6 · Overlay. –
- 76:7 · Record of Inventories and Taxes. –
- 76:7-a · Posting of Excerpts of Inventories. –
- 76:8 · Commissioner's Warrant. –
- 76:9 · Repealed by 2016, 85:10, I, eff. July 18, 2016. –
- 76:10 · Selectmen's Lists and Warrant. –
- 76:10-a · Jeopardy Assessment. –
- 76:11 · Delivery of List; Notice to Taxpayer; Other Bills. –
- 76:11-a · Information. –
- 76:11-b · Notice of Arrearage. –
- 76:12 · List of Resident Taxes. –
- 76:13 · Interest. –
- 76:13-a · Resident Tax Penalty. –
- 76:13-b · Limitations on Interest When Tax Relief is Granted. –
- 76:14 · Correction of Omissions, or Improper Assessment. –
- 76:15 · Amendments of Inventories and Tax Lists. –
- 76:15-a · Semi-Annual Collection of Taxes in Certain Towns and Cities. –
- 76:15-aa · Quarterly Billing of Taxes in Certain Towns and Cities. –
- 76:15-b · Local Option. –
- 76:15-c · Collection of Property Taxes in Certain Municipalities. –
- 76:16 · By Selectmen or Assessors. –
- 76:16-a · By Board of Tax and Land Appeals. –
- 76:16-b · Repealed by 1995, 194:1, eff. Aug. 11, 1995. –
- 76:16-c · Abatement of Resident Taxes. –
- 76:16-d · Extensions of Application; Reply and Appeal Deadlines. –
- 76:16-e · Timely Filing. –
- 76:16-f · Abatement; Equalization of Market Value. –
- 76:17 · By Court. –
- 76:17-a · Interest. –
- 76:17-b · Filing Fee Reimbursed. –
- 76:17-c · Effect of Abatement Appeal on Subsequent Taxes. –
- 76:17-d · Abatement Refund. –
- 76:18 · Repealed by 2014, 46:1, I, eff. July 26, 2014. –