Section 81:1 Duties of County Commissioners.
The commissioners of every county in which there is located an unincorporated town or unorganized place shall, for those unincorporated towns and unorganized places:
I. Annually as of April 1 assess the real and personal estate in each town or place to the owner or claimant thereof for all the taxes apportioned to such town or place.
II. List all property taxes by them assessed under their hands, with a warrant under their hands and seals. The list shall be directed to the tax collector appointed by the commissioners requiring him to collect such sums and at such times as may be therein prescribed. The provisions of RSA 41:6 relative to surety bonds and RSA 41:33 to 45 relative to collectors of taxes shall also apply to county tax collectors appointed by the commissioners for unincorporated towns and unorganized places.
III. Employ the necessary appraisal staff and indirect administrative and support personnel as they deem necessary.
Source. 1989, 266:4, eff. July 1, 1989.