CHAPTER 63
SB 23-LOCAL - FINAL VERSION
2/1/01 0056s
2001 SESSION
SENATE BILL 23-LOCAL
AN ACT relative to the amount of interest on late paid property taxes which may be waived by the tax collector.
SPONSORS: Sen. Pignatelli, Dist 13; Sen. O'Hearn, Dist 12; Sen. O'Neil, Dist 18; Sen. D'Allesandro, Dist 20; Sen. Gatsas, Dist 16
This bill increases the dollar amount of interest assessed on a late tax payment which may be waived by a tax collector if administrative and collection costs do not warrant collection.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
2/1/01 0056s
01-0320
10/01
STATE OF NEW HAMPSHIRE01
In the Year of Our Lord Two Thousand One
AN ACT relative to the amount of interest on late paid property taxes which may be waived by the tax collector.
Be it Enacted by the Senate and House of Representatives in General Court convened:
63:1 Assessment of Taxes; Interest; Waiver by Collector. Amend RSA 76:13 to read as follows:
76:13 Interest. Interest at 12 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 bill sent to the taxpayer on or after November 2 and before April 1 of the following year interest shall not be charged until 30 days after the bills are mailed. Interest due [that amounts to less than $5] in an amount up to $25 may be waived by the collector, with the approval and consent of the board of selectmen and the board of assessors, if in [his] the collector's judgment the administrative and collection costs involved do not warrant collection of the amount due. The tax collector shall state on the tax bill the date from which interest will be charged and such date shall be determined by the day the collector sends out the last tax bill on [his] the list. The collector shall notify the board of tax and land appeals in writing of the date on which the last tax bill was sent.
63:2 Effective Date. This act shall take effect April 1, 2001.
(Approved: June 12, 2001)
(Effective Date: April 1, 2001)