There is a newer version of the New Hampshire Revised Statutes
2015 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 75 - APPRAISAL OF TAXABLE PROPERTY
Section 75:2 - Distinct Interests.
NH Rev Stat § 75:2 (2015) What's This?
75:2 Distinct Interests. – Whenever it shall appear to the selectmen that several persons are owners of distinct interests in the same real estate, or that one person is owner of land and another is the owner of any building, timber, or wood standing thereon, or ores or minerals therein, they may, upon request, appraise such interests and assess the same to the owners thereof separately, except as provided in RSA 75:3.
Source. RS 42:2. CS 44:2. 1852, 1291:1. GS 52:2. GL 56:2. PS 58:2. PL 63:2. 1937, 116:1. RL 76:2.
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