CPA · Municipal Government Act
Part 10 — Taxation Division 1 General Provisions
331 Person liable to pay taxes
liable to pay a property tax imposed under this Part is the person
who
(a) at the time the assessment is prepared under Part 9, is the
assessed person, or
(b) subsequently become s the assessed person.
RSA 2000
(2) The person liable to pay any other tax imposed under this Part
is the person who
(a) at the time the tax is impos ed, is liable in accordance with
this Part or a regulation made under this Part to pay the tax,
or
(b) subsequently becomes liable in accordance with this Part or
a regulation made under this Part to pay it.
(3) If a tax on linear property or on machinery and equipment
remains unpaid after the due date shown on the tax notice, the
owner of the linear property or the machinery and equipment
becomes liable, jointly and severally with the person who is the
assessed person in respect of the linear property or machinery and
equipment, to pay the tax debt.
RSA 2000 cM-26 s331;2005 c14 s11;2021 c22 s3