2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 75 — APPRAISAL OF TAXABLE PROPERTY
Section 75:1 How Appraised.

The selectmen shall appraise open space land pursuant to RSA 79-A:5, open space land with conservation restrictions pursuant to RSA 79-B:3, land with discretionary easements pursuant to RSA 79-C:7, residences on commercial or industrial zoned land pursuant to RSA 75:11, earth and excavations pursuant to RSA 72-B, land classified as land under qualifying farm structures pursuant to RSA 79-F, residential rental property subject to a housing covenant under the low-income housing tax credit program pursuant to RSA 75:1-a, and all other taxable property at its market value. Market value means the property's full and true value as the same would be appraised in payment of a just debt due from a solvent debtor. The selectmen shall receive and consider all evidence that may be submitted to them relative to the value of property, the value of which cannot be determined by personal examination.

Source. RS 42:1. CS 44:1. GS 52:1. 1872, 31:1. GL 56:1. PS 58:1. PL 63:1. RL 76:1. RSA 75:1. 1975, 197:1. 1977, 538:1. 2001, 158:51, eff. Sept. 3, 2001. 2008, 390:3, 4, eff. July 17, 2008.