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. […]
Section 76:7 – Record of Inventories and Taxes.
76:7 Record of Inventories and Taxes. – A fair record shall be made of every inventory taken by the selectmen, and of all taxes by them assessed, in a book of records of the doings of the selectmen in their office, which shall be the property of the town. If the selectmen or assessors […]
Section 76:7-a – Posting of Excerpts of Inventories.
76:7-a Posting of Excerpts of Inventories. – If the selectmen or assessors do not have an office which is open to the public 5 days a week during normal business hours during which time any person may inspect the current tax records of the town or city, then said selectmen or assessors shall prepare […]
Section 76:8 – Commissioner’s Warrant.
76:8 Commissioner’s Warrant. – I. (a) The commissioner shall annually determine a municipality’s tax base for the education tax by subtracting from the total equalized valuation of all property, as determined under RSA 21-J:3, XIII for the preceding year, property that was then taxable under RSA 82 and RSA 83-F. In determining the tax […]
Section 76:1-a – Definitions.
76:1-a Definitions. – In this chapter: I. "Date of the final tax bill" means: (a) In towns that bill annually, the date the town mails the tax bills to the taxpayers; (b) In towns that bill semiannually, pursuant to RSA 76:15-a, the date the town mails the second tax bill to the taxpayers; (c) […]
Section 76:2 – Property Tax Year.
76:2 Property Tax Year. – The property tax year shall be April 1 to March 31 and all property taxes shall be assessed on the inventory taken in April of that year, except for prorated assessments on damaged buildings under RSA 76:21. Source. RS 43:1. 1851, 1115. CS 45:1. 1871, 16:1. GS 53:1. GL […]
Section 76:2-a – Combining Land and Building Values on the Property Tax Bill.
76:2-a Combining Land and Building Values on the Property Tax Bill. – In assessing all property taxes as provided in RSA 76:2, the local assessing officials shall have the option of combining land and building values in one figure on the property tax bill. Source. 1991, 386:2, eff. July 2, 1991.
Section 76:3 – Education Tax.
76:3 Education Tax. – Beginning July 1, 2005, and every fiscal year thereafter, the commissioner of the department of revenue administration shall set the education tax rate at a level sufficient to generate revenue of $363,000,000 when imposed on all persons and property taxable pursuant to RSA 76:8, except property subject to tax under […]