76:1 Apportionment. – An apportionment of public taxes according to the equalized valuation of the towns, cities and unincorporated places shall be made annually by the commissioner of revenue administration. Within 10 days after such apportionment shall be made, the commissioner shall report such apportionment to the secretary of state and such apportionment shall […]
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) […]
76:10 Selectmen’s Lists and Warrant. – I. A list of all property taxes by them assessed shall be made by the selectmen under their hands, with a warrant under their hands and seal. The list shall be directed to the collector of such town, requiring the collector to collect the same, and to pay […]
76:10-a Jeopardy Assessment. – Whenever it shall appear to the selectmen or assessors that it is necessary that the assessment of taxes assessed against any property be made as soon as possible in order to insure the payment of the taxes and to protect the public interest, they may, on or after April 1, […]
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 […]
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 […]
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 […]
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 […]
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 […]
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.
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. […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
76:16-b Repealed by 1995, 194:1, eff. Aug. 11, 1995. –
