N.H. Rev. Stat. § 75:2
Current through Chapter 43 of the 2024 Legislative Session (with exception of Chapter 41 which is not yet available)
Whenever it shall appear to the selectmen that several persons are owners of distinct interests in the same real estate, or that one person is owner of land and another is the owner of any building, timber, or wood standing thereon, or ores or minerals therein, they may, upon request, appraise such interests and assess the same to the owners thereof separately, except as provided in RSA 75:3.
RSA 75:2
RS 42:2. CS 44:2. 1852, 1291:1. GS 52:2. GL 56:2. PS 58:2. PL 63 :2. 1937, 116:1. RL 76:2.