Section 306:2 Taxes.
An incorporated religious society may assess and raise money by taxes upon the polls and ratable estates of the members thereof, and collect and appropriate the same for its purposes; and the assessors and collectors, in assessing and collecting such taxes, shall have the powers and be subject to the liabilities of similar town officers in like cases.
Source. RS 144:5. CS 153:5. GS 139:4. GL 153:4. PS 152:2. PL 232:2. RL 281:2.