2001 SESSION

01-2167

10/01

HOUSE BILL 1101

COMMITTEE: Municipal and County Government

ANALYSIS

This bill allows for the payment by towns of county taxes to be made within 30 days of the receipt of the tax warrant.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

01-2167

10/01

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand One

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

1 County Taxes; Tax Warrants and Extents; Payment by Towns. Amend RSA 29:11, I to read as follows:

I. The treasurer shall issue 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] beginning 30 days after receipt of the tax warrant upon all taxes not then paid, 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] up to the date of payment, has been received by [said] the treasurer. If [December 17 fall upon] the 30-day period ends on 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] the 30-day period ends on 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] the 30-day period 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.

2 Repeal. RSA 29:11, II, relative to payment of county taxes in Hillsborough county, is repealed.

3 Effective Date. This act shall take effect April 1, 2002.