New Hampshire § 71-B-19 - Section 71-B:19 Effect.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 71-B-19 — Section 71-B:19 Effect., with citation guidance and answers to common questions.
§ 71-B-19. Section 71-B:19 Effect.
Any such assessment or reassessment if satisfactory to the board shall when completed be returned to the clerk of the city or town, and shall be treated as an original assessment and the selectmen or assessors shall assess the taxes on the property accordingly. If it is advisable or necessary for the commissioner of revenue administration to make such assessment or reassessment it shall when completed be returned to the clerk of such city or town and shall be treated as an original assessment and the selectmen or assessors shall assess the taxes on the property accordingly. The tax collector shall have the same power to enforce payment of the tax, interest and penalties as though such assessment or reassessment were imposed on April 1. The lien provided in RSA 80:19 shall take effect on that portion of the property supplementally assessed for a period of 18 months following the actual time of the supplemental assessment.
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 71-B-19
What does New Hampshire Revised Statutes Annotated § 71-B-19 cover?
Section 71-B-19 ("Section 71-B:19 Effect.") is part of the New Hampshire Revised Statutes Annotated, the codified statutory law of New Hampshire. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Hampshire § 71-B-19?
A common citation format is "New Hampshire Revised Statutes Annotated § 71-B-19" (New Hampshire). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Hampshire law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Hampshire official source linked on this page or consult a licensed New Hampshire attorney.
How does New Hampshire § 71-B-19 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Hampshire can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Hampshire.