{"data":{"id":"us-nh/rsa-85-2","jurisdiction":"us-nh","citation":"RSA 85:2","heading":"Liability of Town.","body":"Any town which shall neglect to choose proper officers for assessing and collecting taxes shall be liable to an extent for state and county taxes; and the same may be levied upon the property of any inhabitant or owner of property therein, if no estate of such town be found whereon to levy the same.","path":["Title V: TAXATION","Chapter 85: EXTENTS","Issuance, Levy, Sale, Etc."],"source_url":"https://gc.nh.gov/rsa/html/V/85/85-2.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:47:26Z","sha256":"c77e0b116a8e67273d032ce225efb4b61f7cc4af2776f39d47635154cd06d6a4","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-85-1","next":"us-nh/rsa-85-3"},"notice":"GroundRules: Original legal text. Not legal advice."}