New Hampshire Statutes
§ 76:6 — Overlay
New Hampshire·Title V TAXATION·Ch. 76 APPORTIONMENT, ASSESSMENT AND ABATEMENT OF TAXES·Subdivision Assessment
In assessing such taxes the selectmen may assess a sum not exceeding 5 percent more than the amount of such tax, to answer any abatements that may be made, which shall be paid into the town treasury for the use of the town. But if the selectmen shall assess a sum exceeding that which they have a right to assess, such assessment shall be thereby rendered invalid only as to such excess.
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Legislative History
RS 43:4. CS 45:4. GS 53:4. 1871, 9:1. GL 57:4. PS 59:3. PL 64:3. RL 77:3.
Nearby Sections
15
§ 76:1
Apportionment§ 76:1-a
Definitions§ 76:10-a
Jeopardy Assessment§ 76:11-a
Information§ 76:11-b
Notice of Arrearage§ 76:12
List of Resident Taxes§ 76:13
Interest§ 76:13-a
Resident Tax Penalty