2000 SESSION

00-2115

10/01

HOUSE BILL 1543-FN-LOCAL

COMMITTEE: Municipal and County Government

ANALYSIS

This bill repeals RSA 80 which governs the collection of property taxes and the proceedings for tax liens, tax sales, and the redemption of property.

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Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

00-2115

10/01

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 Repeal. RSA 80, relative to collection of taxes, is repealed.

2 Reference Removed; Division of Collections. Amend RSA 21-J:8, II to read as follows:

II. In the exercise of its powers and duties, the division shall have the powers of a tax collector [under RSA 80], except that state taxes administered by the department which are outstanding shall not take precedence over prior recorded first and second mortgages.

3 Reference Removed; Revenue Administration; Criminal Penalties. Amend RSA 21-J:39, II(g) to read as follows:

(g) Willfully remove, deposit, or conceal, or direct the removing, depositing, or concealing of any goods, chattels, or commodities for or in respect to any tax which is or is to be imposed, or any property upon which levy or distraint is authorized by [RSA 80 or] RSA 21-J with intent to evade the assessment or collection of any tax;

4 Reference Removed; Central Business Service Districts. Amend RSA 31:124 to read as follows:

31:124 Assessments. Upon local adoption of the budget, the municipality may levy assessments in an amount not greater than the net appropriation to a central business service district account. The assessments shall be made against the owners of commercial and industrial properties and such other types of property as may be determined by the municipality abutting any public right-of-way in the central business service district and shall be based upon the relative linear foot frontage of the owner's property as a percentage of the total linear foot frontage of the applicable property in the district or another formula determined by the municipality to be in relative proportion to benefits received by each property owner in the central business service district. Assessments shall be billed and collected as specified by ordinance. Interest and other collection procedures shall be made by the tax collector or other official responsible for property tax collection. [Enforcement powers for nonpayment shall be the same as those provided under RSA 80 relative to property tax collection.]

5 Tax Lien Redemption Notes. Amend RSA 33:7-d to read as follows:

33:7-d Tax Lien Redemption Notes.

I. Any city or town [in which the provisions of RSA 80:58-86 are in effect] may incur debt in anticipation of redemption of real estate tax liens held by the city or town, in order to pay current maintenance and operation expenses or to fund cash deficits, and may issue notes therefor that are secured and made payable in accordance with this section, notwithstanding the provisions of RSA 33:7.

II. Notes issued under this section shall be general obligations but may also be secured, pursuant to a vote or a resolution of the local legislative body of the city or town, by a pledge of all or a portion of the proceeds of payments made in redemption [made under RSA 80:69 and RSA 80:71]. Any such proceeds so pledged shall be deposited upon receipt in a segregated account to be held by the treasurer, or a corporate trustee designated by the treasurer, shall be applied without appropriation to the payment of such notes, and shall not be used for any other purpose until the notes and the interest on such notes are paid in full; provided that any earnings derived from investment of moneys in the account shall be credited to the general fund of the city or town and shall be available for appropriation for any lawful purpose. Any resolution adopted under this section may contain such covenants or restrictions with respect to maintenance, investment and disposition of the account, and any other provisions for protecting and enforcing the rights, security and remedies of the noteholders as may be, in the discretion of the city council or board of selectmen, reasonable and proper and not in violation of law. Any pledge made under this section shall be valid and binding and deemed continuously perfected from the time the pledge is made; and any proceeds so pledged and then held or thereafter acquired shall immediately be subject to the lien of that pledge. The resolution authorizing or creating the pledge need not be recorded other than in the records of the city or town clerk and no filing of the resolution need be made under RSA 382-A.

6 Reference Removed; Municipal Electric, Gas, or Water Liens. Amend RSA 38:22, II(a) and (b) to read as follows:

(a) A municipality may commit bills for charges to the tax collector with a warrant signed by the appropriate municipal officials requiring the tax collector to collect them. [The tax collector shall have the same rights and remedies, including a lien on the real estate, and be subject to the same liabilities in relation thereto as in the collection of taxes as provided in RSA 80; provided, however, that the real estate lien shall continue for 18 months from the date of the last unpaid bill.]

(b) The official or board responsible for administering the municipal utility may collect charges for services by direct billing on any periodic basis it may choose. All charges which are delinquent may be committed to the tax collector with a warrant signed by the appropriate municipal officials requiring the tax collector to collect them. [The tax collector shall have the same rights and remedies, including a lien on the real estate, and be subject to the same liabilities in relation thereto as in the collection of taxes as provided in RSA 80; provided, however, that the real estate lien shall continue for 18 months from the date of the last unpaid bill.]

7 Reference Removed; Board of Tax and Land Appeals. Amend RSA 71-B:19 to read as follows:

71-B:19 Effect. Any such assessment or reassessment if satisfactory to the board shall when completed be returned to the clerk of the city or town, and shall be treated as an original assessment and the selectmen or assessors shall assess the taxes on the property accordingly. If it is advisable or necessary for the commissioner of revenue administration to make such assessment or reassessment it shall when completed be returned to the clerk of such city or town and shall be treated as an original assessment and the selectmen or assessors shall assess the taxes on the property accordingly. The tax collector shall have the same power to enforce payment of the tax, interest and penalties as though such assessment or reassessment were imposed on April 1. [The lien provided in RSA 80:19 shall take effect on that portion of the property supplementally assessed for a period of 18 months following the actual time of the supplemental assessment.]

8 Reference Removed; Property Taxation. Amend RSA 72:38-a, IV to read as follows:

IV. When the owner of a property subject to a tax deferral dies, the heirs, heirs-at-law, assignee, or devisee shall have first priority to redeem the estate by paying in full the deferred taxes plus any interest due. If the heirs, heirs-at-law, assignees, or devisees do not redeem the property within 9 months of the date of death of the property owner, the municipality may commit the accrued amount of the deferral to the collector of taxes with a warrant signed by the assessing officials requiring him or her to collect it; and the collector of taxes shall have the same rights and remedies in relation thereto as provided in RSA 76:13 [and RSA 80]. Prior to holding a tax sale or executing a priority tax lien [under RSA 80:59], the collector shall, at least 30 days prior to such tax sale or tax lien execution, send notice by certified or registered mail, to the last known post office address of the current owner, if known, or to the last known address of the deceased taxpayer, and to all mortgagees from whom permission has been sought pursuant to paragraph III of this section. Any person with a legal interest in the property may redeem it[, either] prior to the tax sale or tax lien execution[, or subsequently as set forth in RSA 80:32 or RSA 80:69].

9 Reference Removed; Excavation Tax. Amend RSA 72-B:7, III to read as follows:

III. Liens created under RSA 72-B:7, I and II shall continue for a period of 18 months following the date of assessment by the local assessing officials. [All excavation tax and excavation activity tax assessments shall be subject to statutory collection proceedings against real estate as prescribed by RSA 80.]

10 Reference Removed; Excavation Tax. Amend RSA 72-B:11, II to read as follows:

II. The taxes assessed under RSA 72-B:4 in any unincorporated place shall be collected by the county commissioners of the county in which the place is located and paid by them to the county treasurer. [The county commissioners shall have the same powers in collecting the taxes as provided under RSA 80 and RSA 81.] All taxes collected by the counties under RSA 72-B:4 shall be credited to the unincorporated place from which the excavation tax and the excavation activity tax was collected and shall be used against the unincorporated place's share for the county tax for the ensuing year.

11 Reference Removed; Property Taxes. Amend RSA 76:15 to read as follows:

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 his posting notice of a tax sale [in accordance with the provisions of RSA 80:21]. Notice of such amendment to the inventory shall be sent by the selectmen or assessors, in writing and by registered mail, prior to the posting of the list of delinquent taxes by the tax collector but not more than 30 days prior to the posting, to the last known address of the owner or of the persons taxed.

12 Reference Removed; Semi-Annual Collection. Amend RSA 76:15-a, II to read as follows:

II. For the purposes of this section, the lists of assessed property shall be committed by the selectmen with a warrant under their hands and seal directed to the collector of such town no later than May 15. The collector shall mail all the bills for this partial payment no later than June 15. Partial payment of taxes assessed under this section shall be due and payable on July 1. The collector shall receive such payments, give a receipt therefor, and credit the amount paid toward the amount of the taxes eventually assessed against the property[, in the same manner as prepayments under RSA 80:52-a]. A payment of the remainder of the taxes assessed April 1, minus the payment due on July 1 of that year, shall be due and payable December 1. Interest charged on all taxes not paid on or before the date they are due shall be as prescribed in RSA 76:13, except that, when bills for the partial payment under this section are mailed on or after June 1, interest shall not be charged until 30 days after the last bill is mailed.

13 Reference Removed; Business Profits Tax. Amend RSA 77-A:15, IV to read as follows:

IV. In the collection of the tax imposed by this chapter, the commissioner may use all of the powers granted to tax collectors [under RSA 80] for the collection of taxes, except that the tax imposed by this chapter shall not take precedence over prior recorded mortgages. The commissioner shall also have all of the duties imposed upon the tax collectors [by RSA 80] that are applicable. [The provisions of RSA 80:26 apply to the sale of land for the payment of taxes due under this chapter, and] The state treasurer is authorized to purchase the land for the state. If the state purchases the land, the state treasurer shall certify the purchase to the governor, and the governor shall draw a warrant for the purchase price out of any money in the treasury not otherwise appropriated.

14 Reference Removed; Business Enterprise Tax. Amend RSA 77-E:11, IV to read as follows:

IV. In the collection of the tax imposed by this chapter, the commissioner may use all of the powers granted to tax collectors [under RSA 80] for the collection of taxes, except that the tax imposed by this chapter shall not take precedence over prior recorded mortgages. The commissioner shall also have all of the duties imposed upon the tax collectors [by RSA 80] that are applicable. [The provisions of RSA 80:26 apply to the sale of land for payment of taxes due under this chapter, and] The state treasurer is authorized to purchase the land for the state. If the state purchases the land, the state treasurer shall certify the purchase to the governor, and the governor shall draw a warrant for the purchase price out of any money in the treasury not otherwise appropriated.

15 Reference Changed; Transfer Tax Exception. Amend RSA 78-B:2, XVIII to read as follows:

XVIII. To a tax deed transferred [in accordance with RSA 80:89, VI] to a former owner by a municipality.

16 Reference Removed; Timber Tax. Amend RSA 79:6 to read as follows:

79:6 Collection. Unless a bond or other security is required pursuant to RSA 79:10-a, all normal yield tax assessments levied under RSA 79:3 shall, on the date the cutting commences, create a lien upon the lands on account of which they are made and against the owner of record of such land. Furthermore, such liens shall continue for a period of 18 months following the date upon which the local assessing officials receive the report of cut required by RSA 79:11. [All normal yield tax assessments shall be subject to statutory collection proceedings against real estate as prescribed by RSA 80.]

17 Reference Removed; Timber Tax. Amend the introductory paragraph of RSA 79:14 to read as follows:

79:14 Collection and Distribution of Normal Yield Taxes in Unincorporated Towns and Unorganized Places. The taxes assessed under RSA 79:3 in any unincorporated town or unorganized place shall be collected by the county commissioners of the county in which the town or place is located and paid by them to the county treasurer. [The county commissioners shall have the same powers in collecting the taxes as provided under RSA 80 and RSA 81.] The county treasurer shall distribute the normal yield taxes in the unincorporated towns and unorganized places as follows:

18 Reference Removed; Current Use Taxation. Amend RSA 79-A:5, VII to read as follows:

VII. A fee, in accordance with RSA 478:17-g, I, shall be paid by the owner for each parcel which is classified as open space land to the local assessing officials, to be paid over to the register of deeds for recording the notice of contingent lien. The notice of contingent lien shall constitute notice to all interested parties that a lien on the parcel shall be created if and when the land is subsequently disqualified from current use assessment, as provided in RSA 79-A:7, II(e) [and RSA 80:85].

19 Reference Removed; Land Use Change Tax. Amend RSA 79-A:7, II(e) to read as follows:

(e) All land use change tax assessments levied under this section shall, on the date of the change in use, create a lien upon the lands on account of which they are made and against the owner of record of such land. Furthermore, such liens shall continue for a period of 18 months following the date upon which the local assessing officials receive written notice of the change of use from the landowner or his agent, or the date the local assessing officials actually discover that the land use change tax is due and payable[, and such assessment shall be subject to statutory collection proceedings against real estate as prescribed by RSA 80].

20 Reference Changed; Conservation Restrictions. Amend RSA 79-B:10 to read as follows:

79-B:10 Enforcement. [All penalties and taxes levied pursuant to RSA 79-B:6 which are not paid when due shall be collected in the same manner as provided in RSA 80. This] The collection[, however,] of penalties and taxes levied pursuant to RSA 79-B:6 shall not disqualify the remaining portion of such restricted land from future assessment under this chapter.

21 Reference Removed; Unincorporated Towns. Amend RSA 81:2 to read as follows:

81:2 Apportionment, Assessment and Abatement of Taxes. Apportionment, assessment and abatement of taxes shall be in accordance with RSA 76. [Collection of taxes shall be in accordance with RSA 80.]

22 Reference Removed; Unincorporated Towns. Amend RSA 81:3 to read as follows:

81:3 Sale of Real Estate. Whenever real estate is sold to collect taxes [as provided in RSA 80] advertisements thereof shall be posted in the nearest town in the same county in which the superior court is located and be published once a week for 2 successive weeks in a newspaper having general circulation in the county where the real estate is situated. The last publication shall be at least 7 days before the date of the said sale. The sale shall be at the office of the commissioners of the county in which the real estate is situated. [The provisions of RSA 80 relative to advertising, conducting and reporting tax sales shall apply except as modified in this section. ]

23 Reference Removed; Unincorporated Towns. Amend RSA 81:4 to read as follows:

81:4 Real Estate Tax Lien; Optional Procedure. The real estate of every person or corporation may be subject to the tax lien procedure by the treasurer, in case all taxes against the owner shall not be paid in full on or before December 1 next after its assessment[, provided that the county has adopted the provisions of RSA 80:58-86 in accordance with RSA 80:87].

24 Reference Removed; Communications Services Tax. Amend RSA 82-A:14 to read as follows:

82-A:14 Tax Sales. [The provisions of RSA 80:26 apply to the sale of land for the payment of taxes due under this chapter, and] The state treasurer is authorized to purchase the land for the state. If the state purchases the land, the state treasurer shall certify the purchase to the governor, and the governor shall draw [his] a warrant for the purchase price out of any money in the treasury not otherwise appropriated.

25 Reference Removed; Electricity Consumption Tax. Amend RSA 83-E:10 to read as follows:

83-E:10 Tax Sales. [The provisions of RSA 80:26 apply to the sale of land for the payment of taxes due under this chapter, and] The state treasurer is authorized to purchase the land for the state. If the state purchases the land, the state treasurer shall certify the purchase to the governor, and the governor shall draw a warrant for the purchase price out of any money in the treasury not otherwise appropriated.

26 Reference Removed; Utility Property Tax. Amend RSA 83-F:7, V to read as follows:

V. In the collection of the tax imposed by this chapter, the commissioner may use all of the powers granted to tax collectors [under RSA 80] for the collection of taxes. The commissioner shall also have all of the duties imposed upon the tax collectors [by RSA 80] that are applicable to the commissioner. [The provisions of RSA 80:26 shall apply to the sale of land for the payment of taxes due under this chapter, and] The state treasurer is authorized to purchase the land for the state. If the state purchases the land, the state treasurer shall certify the purchase to the governor, and the governor shall draw a warrant for the purchase price out of any money in the treasury not otherwise appropriated.

27 Reference Removed; Medicaid Enhancement Tax. Amend RSA 84-A:9, III to read as follows:

III. In the collection of any overdue tax, penalties or interest imposed by this chapter or by RSA 21-J, the commissioner may use all of the powers granted to tax collectors under RSA 21-J [and RSA 80] for the collection of taxes.

28 Reference Removed; Legacy and Succession Tax. Amend RSA 86:93, IV to read as follows:

IV. In the collection of the tax imposed by this chapter, the commissioner may use all of the powers granted to tax collectors [under RSA 80] for the collection of taxes. The commissioner shall also have all of the duties imposed on tax collectors [by RSA 80] that are applicable [to him].

29 Reference Removed; Oil Discharge or Spillage. Amend RSA 146-A:2, I-bb to read as follows:

I-bb. "Foreclosure" means any foreclosure by a holder of a mortgage lien, or, in the case of a tax lien, the conveyance of property by tax deed by a municipality, county or state [pursuant to the procedures of RSA 80:20-RSA 80:42-a or of RSA 80:58-RSA 80:86].

30 Reference Removed; Oil Discharge or Spillage. Amend RSA 146-A:2, VI-d to read as follows:

VI-d. "Tax lien" means [a tax lien arising under RSA 80:19,] the rights acquired by the grantee in a tax sale [pursuant to RSA 80:20-RSA 80:42-a, and a tax lien acquired or transferred pursuant to RSA 80:58-RSA 80:86].

31 Underground Storage Facilities. Amend RSA 146-C:VII-bb to read as follows:

VII-bb. "Foreclosure" means any foreclosure by a holder of a mortgage lien, or, in the case of a tax lien, the conveyance of property by tax deed by a municipality, county or state [pursuant to the procedures of RSA 80:20-RSA 80:42-a or of RSA 80:58-RSA 80:86].

32 Reference Removed; Nuisances. Amend RSA 147:7-b, IV to read as follows:

IV. If no such objection is filed, the health officer shall forward a copy of the order, together with proof of service and a certification that no objection was received, to the selectmen or other officers responsible in that municipality for issuing tax warrants under RSA 76:10. The selectmen or other officers shall commit the expense account to the municipal tax collector, together with a warrant requiring the collector to collect the same from the person to whom real estate taxes are assessed for the premises upon which such corrective action was taken, and to pay the amount so collected to the municipal treasurer. Within 30 days after the receipt of such warrant, the collector shall send a bill as provided in RSA 76:11. Interest as provided in RSA 76:13 shall be charged on any amount not paid within 30 days after the bill is mailed. [The collector shall have the same rights and remedies as in the collection of taxes, as provided in RSA 80.]

33 Reference Removed; Hazardous Waste Management. Amend RSA 147-A:2, XIII-a to read as follows:

XIII-a. "Tax lien" means [a tax lien arising under RSA 80:19,] the rights acquired by the grantee in a tax sale [pursuant to RSA 80:20-RSA 80:42-a, and a tax lien acquired or transferred pursuant to RSA 80:58-RSA 80:86].

34 Reference Removed; Hazardous Waste Cleanup. Amend RSA 147-B:2, III-b to read as follows:

III-b. "Foreclosure" means any foreclosure by a holder of a mortgage lien, or, in the case of a tax lien, the conveyance of property by tax deed by a municipality, county or state [pursuant to the procedures of RSA 80:20-RSA 80:42-a or of RSA 80:58-RSA 80:86].

35 Reference Removed; Hazardous Waste Cleanup. Amend RSA 147-B:2, X-a to read as follows:

X-a. "Tax lien" means [a tax lien arising under RSA 80:19,] the rights acquired by the grantee in a tax sale [pursuant to RSA 80:20-RSA 80:42-a, and a tax lien acquired or transferred pursuant to RSA 80:58-RSA 80:86].

36 Reference Removed; New Hampshire Health And Education Facilities Authority. Amend RSA 195-D:15, II to read as follows:

II. Any portion or all of a project which provides permanent housing for married students, staff, or employees of a participating educational institution or permanent housing for staff, employees or relatives of patients of a participating health care institution. The amount of the annual payment in lieu of taxes shall be equal to that sum which would otherwise have been payable for real estate taxes on such project or part thereof pursuant to RSA 74 and RSA 75. All such payments in lieu of taxes shall be made to the city or town in which such project or portion thereof is located on December 1 of each year. The corporation shall not be liable to make any such payments in lieu of taxes, except to the extent that moneys have been deposited with it for the specific purpose of making such payments in lieu of taxes. The liability for such payments in lieu of taxes shall constitute a general obligation of the participating institution. Upon any failure of such participating institution to make such payments in lieu of taxes as herein provided, no liens of any nature shall attach against any project, or any portion thereof, or against the assets or revenues of such participating institution, pledged to secure bonds or other obligations of the corporation for the period during which bonds or other obligations issued to finance the project are outstanding; provided, however, the city or town shall have a lien to secure the making of such payments in lieu of taxes which lien shall attach against all real estate of the participating institution not pledged, mortgaged or otherwise encumbered to secure bonds or other obligations of the corporation and which lien shall further attach against all real estate comprising the project but only on the date the bonds or other obligations issued to finance such project or part thereof have been fully retired. The corporation shall within 5 days of such date notify such city or town of the date on which the bonds or other obligations issued to finance the project or part thereof have been fully retired. The city or town may enforce the foregoing liens by a collector's sale of property subject to such liens [in the manner provided in RSA 80]. Notwithstanding the foregoing provisions, the governing body of such city or town, as defined in RSA 203:3, III, may agree with such participating institution to waive its rights to such payments in lieu of taxes, or any portion thereof, over the period during which bonds or other obligations issued to finance the project are outstanding or for some lesser period of time

37 Reference Removed; Manufactured Housing Parks. Amend RSA 205-A:4-a, VII to read as follows:

VII. A park owner or operator may commence eviction proceedings against a tenant at any time in accordance with the provisions of this chapter and may take possession of the space in the park occupied by such tenant following the issuance of a writ of possession, provided that if there is an eligible lienholder, it must be given written notice of the commencement of such proceedings and the eligible lienholder does not elect to assume responsibility for the payment of the rent and other charges within the 60-day period allowed by RSA 205-A:4-a, II. The park owner or operator shall have a lien on the manufactured housing of a tenant for the amount of all of the rent and other charges due from the tenant and of reasonable moving costs and storage charges if the park owner or operator removes the manufactured housing from the site, which lien shall take priority over all prior liens other than liens on account of real estate taxes and liens of eligible lienholders except as otherwise provided in RSA 205-A:4-a, IV and V. Such lien of the park owner or operator shall be in the nature of a security interest in manufactured housing as provided in RSA 477:44, IV. The park owner or operator may sell the manufactured housing as permitted by RSA 382-A:9 to recover the amount of its claim, subject to the homestead rights of the tenant as provided in RSA 480:1 unless waived by the tenant. A tenant shall be deemed to have waived the tenant's homestead rights if the tenant has executed a written waiver or if the rent and other charges due from the tenant are more than 60 days in arrears and the tenant has abandoned the premises, as evidenced by the absence of the tenant from the premises and the termination of any utility service serving the premises. Upon sale of the manufactured housing, the park owner or operator shall convey the manufactured housing by means of a deed or other document conforming to the requirements of RSA 477:44. The board of selectmen or assessors of the city or town may issue a statement that the manufactured housing may be relocated without the payment of the taxes assessed thereon [as provided in RSA 80:2-a] in the event the proceeds from the sale are insufficient to pay the full amount of the property tax outstanding. The costs of sale pursuant to RSA 382-A:9 shall be deducted from the proceeds of the sale and paid to the seller. Nothing contained in this section shall affect the obligations of the tenant to the park owner or operator under any rental or other agreement or the park rules.

38 Reference Removed; Unemployment Compensation. Amend RSA 282-A:142, V to read as follows:

V. All filing fees may be collected in any manner provided for the collection of contributions in this subdivision or in RSA 282-A:161-168 [or by RSA 80].

39 Reference Removed; Unemployment Compensation. Amend RSA 282-A:146 to read as follows:

282-A:146 Collection, Distraint. If, after due notice, any employer shall fail to make any payment of contributions or interest thereon, the amount due, with interest thereon pursuant to RSA 282-A:141, shall be collectible by any means provided by law for the collection of any tax due to the state of New Hampshire or to any subdivision thereof[, including any means provided by RSA 80:2]. Tax warrants [referred to in said chapter] may be signed by either the commissioner of the department of employment security or the duly authorized counsel for such department.

40 Reference Removed; Unemployment Compensation. Amend RSA 282-A:152, II to read as follows:

II. Upon the failure of any person to pay any contribution due to the state within 30 days from its due date, the commissioner of the department of employment security or his duly authorized representative charged by law with its collection shall add thereto such penalty or interest or both as shall be prescribed by law. The attorney general may collect any such contribution by a civil action, or the commissioner or his duly authorized representative charged by law with the collection of such contribution may make out and sign a warrant directed to any serving officer for distraint upon the goods, realty or body of such person. Each serving officer so receiving a warrant shall make return to the party making out such warrant within a period of 30 days from its receipt by him. To each warrant placed in the hands of any serving officer shall be attached an itemized bill, certified by the party making out such warrant to be a true and correct statement of the total amount of contribution due from such person. Any serving officer deputed to serve a warrant drawn under the provisions of this law shall, so far as such warrant is concerned, have, mutatis mutandis, all the powers vested in tax collectors and sheriffs [under the provisions of RSA 80; shall proceed pursuant to the terms of one or more of said statutes]; shall make return to the party making out such warrant within 10 days of the completion of service and shall collect from such person, in addition to the amount shown on such warrant, his fees and charges, which shall be those authorized by statute for serving officers, as in all other civil actions.

41 Reference Removed; Safe Deposit Boxes. Amend RSA 385:9 to read as follows:

385:9 Liability Limited. Any corporation engaged in the business of letting safe deposit boxes which, in good faith, allows the department of revenue administration access to a taxpayer's safe deposit box [pursuant to the department's distraint powers under RSA 80] shall be discharged from any obligation or liability to such taxpayer with respect to the property contained in such safe deposit box.

42 Reference Removed; Eminent Domain. Amend RSA 498-A:2, II to read as follows:

II. "Condemnee" means the owner of record of property taken or to be taken, including tenants for life or years, remaindermen, reversioners, and holders of undischarged mortgages of record whose mortgages are dated not earlier than 20 years prior to the date of the filing of declaration of taking, municipalities with respect to unpaid taxes, fees and interest for which the municipality has been granted a lien or other interest in the property [under the provisions of RSA 80], and guardians ad litem appointed pursuant to the provisions of this chapter. This definition does not include judgment creditors or other lien holders;

43 Reference Removed; Assessment of Subdivisions. Amend RSA 674:37-a, III to read as follows:

III. When property has been assessed as a single parcel or estate in accordance with paragraph II, and some subdivided portion of that property is later sold or transferred prior to the payment of all taxes, interest, and costs due for that tax year, the municipality's tax lien shall remain in effect with respect to the entire property, and each lot or parcel transferred or retained shall remain obligated for the entire amount[, and shall be subject to all procedures of RSA 80 until that amount is collected].

44 Reference Removed; Ordinances; Cease and Desist Orders. Amend RSA 676:17-a, IX to read as follows:

IX. The municipality shall keep an accurate account of the expenses incurred in carrying out the order and of all other expenses in connection with its enforcement, including but not limited to filing fees, service fees, publication fees, the expense of searching the registry of deeds to identify mortgages, witness and expert fees, attorneys fees and traveling expenses. The court shall examine, correct if necessary, and allow the expense account. The municipal governing body, by majority vote, may commit the expense account to the collector of taxes, in which case the mayor, as defined by RSA 672:9, shall direct the expense account, together with a warrant under the mayor's hand and seal, to the municipal tax collector, requiring the tax collector to collect the same from the person to whom real estate taxes are assessed for the premises upon which such corrective action was taken, and to pay the amount so collected to the municipal treasurer. Within 30 days after the receipt of such warrant, the collector shall send a bill as provided in RSA 76:11. Interest as provided in RSA 76:13 shall be charged on any amount not paid within 30 days after the bill is mailed. [The collector shall have the same rights and remedies as in the collection of taxes, as provided in RSA 80.]

45 Repeal. The following are repealed:

I. RSA 79-A:23, relative to the enforcement of the land use change tax.

II. RSA 79-C:13, relative to the enforcement of discretionary easements.

III. RSA 498:5-d, III, relative to equity powers of courts in tax sales.

46 Effective Date. This act shall take effect January 1, 2001.

LBAO

00-2115

12/17/99

HB 1543-FN-LOCAL - FISCAL NOTE

FISCAL IMPACT: