New Hampshire Revised Statutes 73:17 – Occupant Not Owner
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Terms Used In New Hampshire Revised Statutes 73:17
- farm: means any land, buildings, or structures on or in which agriculture and farming operations or activities are carried out or conducted and shall include the residence or residences of owners, occupants, or employees located on such land. See New Hampshire Revised Statutes 21:34-a
- person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
- real estate: shall include lands, tenements, and hereditaments, and all rights thereto and interests therein. See New Hampshire Revised Statutes 21:21
If any person not the owner is living on any farm or in any house on April 1, and refuses to be taxed for it, it shall be taxed by the number of the lot, or such other description as it is commonly known by, with the name of the occupant as such; and estate so taxed and shall be holden and liable to be sold in the same manner as real estate is holden and sold for taxes.