76:2 Property Tax Year. – The property tax year shall be April 1 to March 31 and all property taxes shall be assessed on the inventory taken in April of that year, except for prorated assessments on damaged buildings under RSA 76:21. Source. RS 43:1. 1851, 1115. CS 45:1. 1871, 16:1. GS 53:1. GL 57:1. PS 59:1. 1913, 82:7. PL 64:1. RL 77:1. RSA 76:2. 1969, 23:9. 1981, 178:1, eff. June 2, 1981. 2012, 169:1, eff. April 1, 2013.
New Hampshire Legal Code