RSA 73:16-a Personal Property on Land of Another.

Whenever any person leaves upon the land of another person, with such person's consent, any taxable personal property, the tax upon such property may be assessed to the owner of the land in the event the tax is not paid when it is due by the owner of such property, provided a selectman or assessor before or at the time of taking the inventory gives notice in writing to such land owner that such property whenever located upon the land is to be taxed to him. An affidavit by the selectman or assessor giving such notice that it was given shall be evidence of the fact. The provisions of this section shall not apply to manufactured housing subject to taxation pursuant to RSA 72:7-a. The tax due upon the manufactured housing shall only be assessed to the owner of the manufactured housing, and no