TITLE V
TAXATION

CHAPTER 73
PERSONS AND PROPERTY, WHERE AND TO WHOM TAXED

Section 73:20

73:20 Unimproved Lands. – Unimproved lands shall be taxed in the name of the owner, if known; otherwise in the name of the original proprietor, if known; otherwise without any name, and by the number of lot and range, and the quantity thereof, if lotted; or by such other description as it may be readily known by.

Source. RS 40:10. CS 42:13. GS 50:18. GL 54:21. PS 56:25. PL 61:20. RL 74:20. 1949, 174:4, eff. May 3, 1949.

TITLE VTAXATION

CHAPTER 73PERSONS AND PROPERTY, WHERE AND TO WHOM TAXED

Section 73:20

TITLE V
TAXATION

CHAPTER 73
PERSONS AND PROPERTY, WHERE AND TO WHOM TAXED