The selectmen of each town shall annually make a list of all the polls and shall take an inventory of all the estate liable to be taxed in such town as of April 1.
RSA 74:1
RS 41:1. CS 43:1. GS 51:1. GL 55:1. PS 57:1. PL 62 :1. RL 75:1. RSA 74:1. 1969, 23:1. 2003, 307:3, eff. July 1, 2003.