N.H. Rev. Stat. § 73:20
Current through Chapter 381 of the 2024 Legislative Session
Unimproved lands shall be taxed in the name of the owner, if known; otherwise in the name of the original proprietor, if known; otherwise without any name, and by the number of lot and range, and the quantity thereof, if lotted; or by such other description as it may be readily known by.
RSA 73:20
RS 40:10. CS 42:13. GS 50:18. GL 54:21. PS 56:25. PL 61 :20. RL 74:20. 1949, 174:4, eff. May 3, 1949.