Record update on inventory and building taxation

Select board and assessors, during April, must make a list of persons subject to taxation as of this date and must examine real property, make reappraisals and corrections, and revise inventory. [RSA 74:1; 75:8]. Before or when taking the inventory, they must give written notice to owner of any land upon which a building owned by another is sited, that the building will be taxed to the landowner. [RSA 75:3]