N.H. Rev. Stat. Ann. § 149-I:14
Correction of Assessments
Effective Aug 26, 2008PS 79:6. PL 95:9. RL 111:12. 1945, 188, part 22:13. RSA 252:15. 1981, 87:2. 1985, 110:3, eff. July 9, 1985. 2008, 295:10, eff. Aug. 26, 2008.
- I. If any error is made in any assessment under RSA 149-I:7 or RSA 149-I:8, it may be corrected by the mayor and aldermen by making an abatement and a new assessment, or either, as the case may require. The same lien, rights, liabilities and remedies shall attach to the new assessment as to the original.
- II. If any error is made in any assessment under RSA 149-I:6-c or RSA 149-I:7, it may be corrected by the governing body by making an abatement or a new assessment, or both. The same lien, rights, liabilities, and remedies shall attach to the new assessment as to the original.
Source. PS 79:6. PL 95:9. RL 111:12. 1945, 188, part 22:13. RSA 252:15. 1981, 87:2. 1985, 110:3, eff. July 9, 1985. 2008, 295:10, eff. Aug. 26, 2008.