New Hampshire Statutes
§ 73:10 — Real Estate
New Hampshire § 73:10
This text of New Hampshire § 73:10 (Real Estate) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.H. Rev. Stat. Ann. § 73:10 (2026).
Text
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.
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Legislative History
RS 40:7. CS 42:9. GS 50:11. GL 54:11. PS 56:14. PL 61:10. RL 74:10. 2001, 158:58. 2003, 307:10, eff. July 1, 2003.
Nearby Sections
15
§ 73:1
Residents§ 73:10
Real Estate§ 73:16-a
Personal Property on Land of Another§ 73:17
Occupant Not Owner§ 73:18
If No Occupant§ 73:19
Part Owners§ 73:2
Removal of Residence§ 73:20
Unimproved Lands§ 73:21
Estates§ 73:22
Trusts§ 73:23
Affidavit of Removal§ 73:24
Tax Paid Elsewhere§ 73:25
Lien for Tax Paid§ 73:26
§ 73:26Cite This Page — Counsel Stack
Bluebook (online)
New Hampshire § 73:10, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/73/73%3A10.