New Hampshire § 31-124 - Section 31:124 Assessments.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 31-124 — Section 31:124 Assessments., with citation guidance and answers to common questions.
§ 31-124. Section 31:124 Assessments.
Upon local adoption of the budget, the municipality may levy assessments in an amount not greater than the net appropriation to a central business service district account. The assessments shall be made against the owners of commercial and industrial properties and such other types of property as may be determined by the municipality abutting any public right-of-way in the central business service district and shall be based upon the relative linear foot frontage of the owner's property as a percentage of the total linear foot frontage of the applicable property in the district or another formula determined by the municipality to be in relative proportion to benefits received by each property owner in the central business service district. Assessments shall be billed and collected as specified by ordinance. Interest and other collection procedures shall be made by the tax collector or other official responsible for property tax collection. Enforcement powers for nonpayment shall be the same as those provided under RSA 80 relative to property tax collection.
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 31-124
What does New Hampshire Revised Statutes Annotated § 31-124 cover?
Section 31-124 ("Section 31:124 Assessments.") 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 § 31-124?
A common citation format is "New Hampshire Revised Statutes Annotated § 31-124" (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 § 31-124 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.