Title V, Taxation

If any selectman or assessor shall willfully omit or fail to perform any duty imposed upon him by the provisions of this chapter, or by other laws pertaining to taxation, or shall willfully fail to enforce or willfully violate any of the provisions thereof, he shall be guilty of …

The selectmen, or any of them, may make personal application to any inhabitant of the town, to any person having the care of personal property taxable therein, and to the officers of any corporation, for an account of the polls and ratable estate for which they are liable to be t…

Whoever, upon request made to him by an assessor or collector of taxes of any town in the performance of his official duty, refuses or neglects to give his true name shall be guilty of a violation.

Whoever transfers any stock in any bank for the purpose of evading taxation, or to prevent its being taxed to the real owner thereof in the town in which he resides, shall be guilty of a misdemeanor if a natural person, or guilty of a felony if any other person. Any fines collect…

I. If the selectmen or assessing officials are unable to obtain consent to enter property for the purpose of obtaining information necessary to complete any inventory under this chapter or appraisal under RSA 75, they may obtain an administrative inspection warrant under RSA 595-…

I. In order to properly equalize the value of property under RSA 21-J:3, XIII, an inventory of property transfers shall be filed with the department of revenue administration and with the municipality where the property is located for each transfer of real estate or interest in r…

I. In order to properly determine the value of property under RSA 72:8-c, an inventory of telecommunications poles and conduits shall be filed with the department of revenue administration and with the municipality where the property is located by each owner of telecommunications…

At the time of making the list of polls and the inventory of estate liable to be taxed the selectmen shall also make an inventory of all lands, buildings and structures which, but for the tax exemption laws of the state, would be taxable as real estate, including all land, but ex…

I. The taxpayer inventory blank shall be designed to obtain the necessary information in a manner which is convenient for the person completing it. The printing on it shall be at least 10 point type. II. The blank shall require the person or corporation to be taxed to provide the…

I. Any municipality, by vote of its board of selectmen, city council or board of aldermen may elect not to utilize the inventory form or procedure. Such a vote shall automatically exempt all property owners and others within that municipality from all requirements and provisions …

The selectmen or assessors shall cause inventory blanks to be mailed, postage prepaid, to the last known address of all persons and corporations known or believed to own taxable property in their towns and cities or, alternatively, to be hand delivered by such means as the select…

Every person and every corporation by its president or other person with authority to do so having knowledge of its property and affairs, shall fill out the blank inventory in all respects according to its requirements and sign and make the required declaration thereto, and cause…

I. Any person who fails to file a fully completed inventory form on or before April 15, unless granted an extension under RSA 74:8, shall pay a penalty of one percent of the property tax for which the person is liable. In no case, however, shall the penalty be less than $10 or mo…

All penalties collected under RSA 74:7-a shall be retained for the use of the city or town in which they are collected.

Where no property changes have occurred during the tax year for which the property inventory was filed, the comment "no changes from last year" or "same as last year" shall be deemed acceptable by the assessors or selectmen. Notice of failure to file the property inventory form, …

If a blank inventory is not mailed or hand delivered to any person or corporation before March 25, or if any person is prevented by accident, mistake, or misfortune from returning the same to the selectmen or assessors on or before April 15, such person or corporation may make su…

The declaration required in and by such inventories shall be as follows, to be varied in cases of partnerships, corporations, administrators and the like, to conform to such circumstances: Under penalty of perjury, I (we) declare that, to the best of my (our) knowledge and belief…