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 […]
Section 76:16-a – By Board of Tax and Land Appeals.
76:16-a By Board of Tax and Land Appeals. – I. If the selectmen neglect or refuse to so abate, in accordance with RSA 76:16, I(b), any person aggrieved, having complied with the requirements of RSA 74, upon payment of a $65 filing fee, may apply in writing to the board of tax and land […]
Section 76:16-b – Repealed by 1995, 194:1, eff. Aug. 11, 1995.
76:16-b Repealed by 1995, 194:1, eff. Aug. 11, 1995. –
Section 76:11 – Delivery of List; Notice to Taxpayer; Other Bills.
76:11 Delivery of List; Notice to Taxpayer; Other Bills. – I. Such list shall be delivered to the collector within 30 days from the receipt of information by the selectmen from the commissioner of revenue administration of the rate percent of taxation as provided in RSA 41:15, unless for good cause the time is […]
Section 76:11-a – Information.
76:11-a Information. – I. The tax bill which is sent to every person taxed, as provided in RSA 76:11, shall show the rate for municipal, local education, state education, and county taxes separately, the assessed valuation of all lands and buildings for which said person is being taxed, and the right to apply in […]
Section 76:11-b – Notice of Arrearage.
76:11-b Notice of Arrearage. – The tax collector shall provide to the owner as of April 1 or current owner, if known, a summary of all uncollected and unredeemed taxes on the property. This summary may be included on or with the tax bill, or may be sent by separate mailing within 90 days […]
Section 76:12 – List of Resident Taxes.
76:12 List of Resident Taxes. – Before June 1 in each year, unless the time therefor is extended by the commissioner of revenue administration, the selectmen of towns and the assessors of cities shall commit to the collector of taxes a warrant, under their hands and seal, together with a list of resident taxes […]
Section 76:13 – Interest.
76:13 Interest. – Interest at 8 percent per annum shall be charged upon all taxes except resident taxes, except as otherwise provided by statute, not paid on or before December 1 after their assessment, which shall be collected from that date with the taxes as incident thereto, except in the case where a tax […]
Section 76:13-a – Resident Tax Penalty.
76:13-a Resident Tax Penalty. – There shall be added to any resident tax not paid in full on or before December 1 following the assessment of the resident tax the sum of $1 which shall be collected with the tax as incident thereto. Source. 1969, 206:2. 1971, 476:9, eff. July 10, 1971.
Section 76:13-b – Limitations on Interest When Tax Relief is Granted.
76:13-b Limitations on Interest When Tax Relief is Granted. – Notwithstanding any provisions of RSA 76:13 or 76:15-a or 76:15-b to the contrary: I. Interest on tax deferrals for the elderly and disabled granted pursuant to RSA 72:38-a will accrue at 5 percent beginning 30 days after the date of the final tax bill. […]