If the property described in RSA 72:8 or 72:8-a shall be situated in or extend into more than one town, the property shall be taxed in each town according to the value of that part lying within its limits.
RSA 72:9
1905, 42:2. PL 60 :8. RL 73:10. RSA 72:9. 1998, 304:2, eff. April 1, 1998.