Section 76:19-a – Abatement for Brownfields Property.
76:19-a Abatement for Brownfields Property. – I. Upon application of a person who qualifies as eligible to participate in the brownfields program established under RSA 147-F, the governing body of the municipality may make an abatement of prior years’ taxes and accrued interest to the applicant as it shall deem just and equitable. II. […]
Section 76:16-d – Extensions of Application; Reply and Appeal Deadlines.
76:16-d Extensions of Application; Reply and Appeal Deadlines. – I. [Repealed.] II. In towns with dates of notice of tax, as defined in RSA 72:1-d and RSA 76:1-a, after December 31, the uniform deadlines in deferral and abatement applications, replies, and appeals statutes, including RSA 72:38-a and RSA 76:16, 16-a, and 17 shall be […]
Section 76:16-e – Timely Filing.
76:16-e Timely Filing. – The timely filing and mailing of any document relative to the administration and appeal of any state or municipal tax, either by a municipality or the board of tax and land appeals, shall be determined in accordance with RSA 80:55. Source. 2000, 239:7, eff. Aug. 5, 2000.
Section 76:14 – Correction of Omissions, or Improper Assessment.
76:14 Correction of Omissions, or Improper Assessment. – If the selectmen, before the expiration of the year for which a tax has been assessed, shall discover that the same has been taxed to a person not by law liable they may, upon abatement of such tax and upon notice to the person liable for […]
Section 76:15 – Amendments of Inventories and Tax Lists.
76:15 Amendments of Inventories and Tax Lists. – Inventories and tax lists already delivered to tax collectors shall be amended by selectmen or assessors to the extent of correcting errors or perfecting the description of certain property therein listed, upon application made to them by the tax collector prior to posting of the notice […]
Section 76:15-a – Semi-Annual Collection of Taxes in Certain Towns and Cities.
76:15-a Semi-Annual Collection of Taxes in Certain Towns and Cities. – I. Taxes shall be collected in the following manner in towns and cities which adopt the provisions of this section in the manner set out in RSA 76:15-b. A partial payment of the taxes assessed on April 1 in any tax year shall […]
Section 76:15-aa – Quarterly Billing of Taxes in Certain Towns and Cities.
76:15-aa Quarterly Billing of Taxes in Certain Towns and Cities. – Any city or town which has adopted an optional fiscal year may adopt a system for quarterly billing and collection of taxes as provided in RSA 76:15-b. I. In a city or town that adopts the provisions of RSA 76:15-b, III, the first […]
Section 76:15-b – Local Option.
76:15-b Local Option. – I. Other provisions of law to the contrary notwithstanding, taxes shall be collected in any town or city in a manner pursuant to RSA 76:15-a if said town or city, by majority vote of the governing body, adopts the provisions thereof. A town or city which adopts the provisions of […]
Section 76:15-c – Collection of Property Taxes in Certain Municipalities.
76:15-c Collection of Property Taxes in Certain Municipalities. – I. Any municipality with a fiscal year of July 1 to June 30 of the following year which collects its property taxes semi-annually in December and June may adopt the provisions of this section by majority vote of the legislative body of the municipality. Prior […]
Section 76:16 – By Selectmen or Assessors.
76:16 By Selectmen or Assessors. – I. (a) Selectmen or assessors, for good cause shown, may abate any tax, including prior years’ taxes, assessed by them or by their predecessors, including any portion of interest accrued on such tax; or (b) Any person aggrieved by the assessment of a tax by the selectmen or […]