*Record update on inventory and building taxation

Saturday, April 1, 2023

Select board and assessors, during April, must make a list of persons subject to taxation as of this date and must examine real property, make reappraisals and corrections, and revise inventory. [RSA 74:1; 75:8]. Before or when taking the inventory, they must give written notice to owner of any land upon which a building owned by another is sited, that the building will be taxed to the landowner. [RSA 75:3]

* Date falls on a Saturday, Sunday or legal holiday. “If a statute specifies a date for filing documents or paying fees and the specified date falls on a Saturday, Sunday, or legal holiday, the document or fee shall be deemed timely filed if it is received by the next business day.” RSA 21:35, II. Certain actions must be taken on a Saturday. Please check the text of the applicable statute to determine if the action may be delayed to another day.

Important Calendar Category: 
General Calendar