RSA 73:17: Occupant Not Owner.

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.