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N.H. Rev. Stat. Ann. § 194:5

Taxation

Source

In the assessment of school district taxes every person shall be taxed in the district in which he lives for his personal estate subject to taxation in town. Real estate shall be taxed in the district in which it is situated.

Official source: New Hampshire General Court. Reproduced from public-domain New Hampshire statutes; confirm against the official source for the current text. Not legal advice.