If no person is in possession or occupation of any building deemed by the selectmen to be tenantable, or if any other real estate improved as pasture, mowing, arable or otherwise, the same shall be taxed by such description as it may be readily known by, with the name of the owner, if known.
Source. RS 40:9. CS 42:12. GS 50:17. GL 54:20. PS 56:23. PL 61:18. RL 74:18. 1949, 174:2, eff. May 3, 1949.