New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 2200 - FINANCIAL ACCOUNTING FOR COUNTIES
Part Rev 2204 - CLASSIFICATION OF FUNDS AND ACCOUNT GROUPS
Section Rev 2204.01 - Source 3100: Revenue From Assessments and Taxes

(a) Account 3110, property taxes levied for unincorporated places, classification shall be for compulsory charges levied by the county tax collector for unincorporated places' purposes on the assessed valuation of real property located within the unincorporated places;

(b) Account 3111, municipal assessment, classification shall be for compulsory charges levied for county purposes by municipalities on the assessed valuation of real property located within the county;

(c) Account 3120, land use change taxes for unincorporated places, classification shall be for taxes assessed and levied on the full and true value of land within the unincorporated places;

(d) Account 3180, resident taxes for unincorporated places, classification shall be for taxes assessed and levied on inhabitants of the unincorporated places;

(e) Account 3185, yield taxes for unincorporated places, classification shall be for taxes assessed and levied within the unincorporated places on the stumpage value at the time of timber cutting;

(f) Account 3186, payments in lieu of taxes for unincorporated places, classification shall be for payments made in place of property taxes from the general revenues of one government to another in place of property taxes had its property or other tax base been subject to taxation by the recipient government on the same basis as privately owned property or other tax base;

(g) Account 3187, payments in lieu of taxes, classification shall be for payments to the county made in place of property taxes or used for payments from the general revenues of one government to another in place of taxes it would have had to pay had its property or other tax base been subject to taxation by the recipient government on the same basis as privately owned property or other tax base;

(h) Account 3189, other taxes, classification shall be for taxes assessed and levied, other than those specified above;

(i) Account 3190, interest and penalties on delinquent taxes for unincorporated places, classification shall be for:

(j) Account 3191, penalties on delinquent municipal assessments, classification shall be for amounts assessed as penalties for the payment of municipal assessments after their due date.