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New Hampshire Revised Statutes

N.H. Rev. Stat. Ann. § 75:9 (2026)

Separate Tracts

✓ current as of May 2026
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    75:9 Separate Tracts. – Whenever it shall appear to the selectmen or assessors that 2 or more tracts of land which do not adjoin or are situated so as to become separate estates have the same owner, they shall appraise and describe each tract separately and cause such appraisal and description to appear in their inventory. In determining whether or not contiguous tracts are separate estates, the selectmen or assessors shall give due regard to whether the tracts can legally be transferred separately under the provisions of the subdivision laws including RSA 676:18, RSA 674:37-a, and RSA 674:39-a.

Source. 1903, 24:1. PL 63:8. RL 76:9. RSA 75:9. 1969, 23:8. 1995, 291:2. 1998, 39:2, eff. Jan. 1, 1999.

Notes of Decisions
Cited in 5 cases, 1976–2011 · leading case: Appeal of Johnson, 13 A.3d 315 (N.H. 2011).
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Appeal of Johnson, 13 A.3d 315 (N.H. 2011). · cites it 19× “This appeal requires us to construe RSA 75:9 (2003). As to matters of statutory interpretation, “we are the final arbiters of the legislative intent as expressed in the words of the statute considered as a whole.”
Sutton v. Town of Gilford, 992 A.2d 709 (N.H. 2010). “She also contended that RSA 647:39-a and RSA 75:9 clearly recognize that a landowner must take action to have property merged.”
Fearon v. Town of Amherst, 360 A.2d 127 (N.H. 1976). “RSA 75:9 provides: “Whenever it shall appear to the selectmen or assessors that two or more tracts of land which do not adjoin or are situated so as to become separate estates have the same owner, they shall appraise and describe each tract separately and cause such appraisal…”
Merrimack Indus. Trust v. First Nat. Bank of Boston, 427 A.2d 500 (N.H. 1981). “2d 127, 128 (1976); RSA 75:9, we cannot find any authority or language in the mortgage contract which imposes a derivative duty on the bank to affirmatively seek to enforce a separate assessment of these two parcels from the town.”
Appeal of Loudon Road Realty Trust, 517 A.2d 843 (N.H. 1986). “2d 127, 128 (1976) (citing RSA 75:9). “There is no hard and fast rule that can be applied universally to guide assessors in determining whether [adjoining] parcels of land are to be assessed separately or together.”
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