CHAPTER 1
SB 86- FINAL VERSION
5jan00.....2017h
2000 SESSION
10/09
SENATE BILL 86
AN ACT relative to enforcement of the collection and payment of county taxes by the county treasurer.
This bill grants the county treasurer the power to petition the superior court to enforce the collection of county taxes from towns.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
5jan00.....2017h
99-0508
10/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand
AN ACT relative to enforcement of the collection and payment of county taxes by the county treasurer.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1:1 County Treasurers and County Taxes; Tax Warrants; Enforcement. Amend RSA 29:11, I to read as follows:
I. The treasurer shall issue [his] a warrant to the selectmen of the several towns in the county liable to pay state taxes, requiring them to assess, collect, and pay to the treasurer, within such time as shall be therein directed, their just proportion of all taxes granted by the county convention according to their proportion of public taxes for the time being, and shall enforce the collection and payment thereof, together with interest at 10 percent a year from December 17 upon all taxes not then paid, [in the same manner as the state treasurer may enforce the collection of state taxes,] and the county tax assessed against any town shall not be deemed paid until the whole amount of the warrant together with said interest from December 17 to the date of payment has been received by said treasurer. If December 17 fall upon a Saturday, Sunday, or legal holiday, the due date for payment of taxes shall be the first business day following December 17. If December 17 falls upon a Saturday, Sunday, or legal holiday, the interest payment penalty on taxes not paid when due shall be computed from the first business day following December 17 to the date on which payment is actually made. If the county tax is not paid in full, the county treasurer may petition the superior court in the county in which the town is located, to attach the town's pecuniary assets in the amount owed to the county.
1:2 Effective Date. This act shall take effect July 1, 2000.
(Approved: February 2, 2000)
(Effective Date: July 1, 2000)