New Hampshire § 231-121 - Section 231:121 Basis of Assessment.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 231-121 — Section 231:121 Basis of Assessment., with citation guidance and answers to common questions.
§ 231-121. Section 231:121 Basis of Assessment.
Assessments shall be levied according to a formula which shall be set forth in the plan and which shall be reasonable and proportional to the benefits conferred upon the land or leasehold interest upon which such assessment is laid. Such formula may, but need not necessarily, be based on the number of off-street parking spaces required to be furnished by owners of land under any lawful zoning ordinances or bylaw in effect or which may be adopted by the municipality. If the formula based on a zoning ordinance requirement of off-street parking is used, the plan may provide for credit to those owners or lessees who have erected or constructed private parking structures, but need not provide credit for private parking lots.
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 231-121
What does New Hampshire Revised Statutes Annotated § 231-121 cover?
Section 231-121 ("Section 231:121 Basis of Assessment.") 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 § 231-121?
A common citation format is "New Hampshire Revised Statutes Annotated § 231-121" (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 § 231-121 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.