New Hampshire § 76-14 - Section 76:14 Correction of Omissions, or Improper Assessment.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 76-14 — Section 76:14 Correction of Omissions, or Improper Assessment., with citation guidance and answers to common questions.
§ 76-14. Section 76:14 Correction of Omissions, or Improper Assessment.
If the selectmen, before the expiration of the year for which a tax has been assessed, shall discover that the same has been taxed to a person not by law liable they may, upon abatement of such tax and upon notice to the person liable for such tax, impose the same upon the person so liable. And if it shall be found that any person or property shall have escaped taxation the selectmen, upon notice to the person, shall impose a tax upon the person or property so liable.
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 76-14
What does New Hampshire Revised Statutes Annotated § 76-14 cover?
Section 76-14 ("Section 76:14 Correction of Omissions, or Improper 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 § 76-14?
A common citation format is "New Hampshire Revised Statutes Annotated § 76-14" (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 § 76-14 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.