{"data":{"id":"us-nh/rsa-72-30","jurisdiction":"us-nh","citation":"RSA 72:30","heading":"Proration of Tax Credit.","body":"If any entitled person or persons shall own a fractional interest in residential real estate, each such entitled person shall be granted a tax credit in proportion to his or her interest therein with other persons so entitled, but in no case shall the total tax credit exceed the tax credit allowed under RSA 72:28, I or II, or RSA 72:28-b, except as provided in RSA 72:31.","path":["Title V: TAXATION","Chapter 72: PERSONS AND PROPERTY LIABLE TO TAXATION","Property Taxes"],"source_url":"https://gc.nh.gov/rsa/html/V/72/72-30.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:38:49Z","sha256":"b67497371f138066160222e41274a94e0e75d95ade06605cf54d3e1916bf66a1","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-72-29-b","next":"us-nh/rsa-72-31"},"notice":"GroundRules: Original legal text. Not legal advice."}