Real and personal property shall be taxed to the person claiming the same, or to the person who is in the possession and actual occupancy thereof, if such person will consent to be taxed for the same; but such real estate shall be taxed in the town in which it is situate. Any assessments report issued by the commissioner pursuant to RSA 21-J:11-a shall not affect the obligation of the taxpayer to pay property taxes otherwise lawfully assessed.
N.H. Rev. Stat. Ann. § 73:10
Real Estate
Applied in 1 court decision — leading case Augustinowicz v. Nevelson et al. (2011)
Most recently applied in Augustinowicz v. Nevelson et al. (December 2011)
Source
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.