There is a newer version of the New Hampshire Revised Statutes
2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 76 — APPORTIONMENT, ASSESSMENT AND ABATEMENT OF TAXES
Section 76:17-a Interest.
Whenever, after taxes have been paid, the selectmen, the board of tax and land appeals, or the superior court, as the case may be, grant an abatement of taxes, they shall award interest on the amount of taxes abated at the rate of 6 percent per annum from the date the taxes were paid to the date of refund.
Source. 1965, 152:1. 1973, 544:13. 1983, 394:2, eff. Aug. 21, 1983.
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