There is a newer version of the New Hampshire Revised Statutes
2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 73 — PERSONS AND PROPERTY, WHERE AND TO WHOM TAXED
Section 73:20 Unimproved Lands.
Unimproved lands shall be taxed in the name of the owner, if known; otherwise in the name of the original proprietor, if known; otherwise without any name, and by the number of lot and range, and the quantity thereof, if lotted; or by such other description as it may be readily known by.
Source. RS 40:10. CS 42:13. GS 50:18. GL 54:21. PS 56:25. PL 61:20. RL 74:20. 1949, 174:4, eff. May 3, 1949.
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