HB 1157 - AS INTRODUCED
2001 SESSION
10/01
HOUSE BILL 1157
COMMITTEE: Municipal and County Government
This bill allows a municipality the option of not applying the laws concerning current use valuations of property within the municipality.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
01-2012
10/01
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand One
AN ACT providing for the local option to apply the current use laws.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Section; Local Option; Application of the Current Use Laws. Amend RSA 79-A by inserting after section 1 the following new section:
79-A:1-a Local Option; Application of Chapter.
I. A town or city may determine that the provisions of this chapter shall not apply in such town or city. The tax collector, subject to approval of the governing body, of a town or city electing not to assess land value of property on the basis of current use shall be authorized to make arrangements for the payment of property taxes by property owners previously governed by this chapter, as equity and justice require.
II. Any town or city may adopt the provisions of paragraph I in the following manner:
(a) In a town, the question shall be placed on the warrant of a special or annual town meeting, by the governing body or by petition pursuant to RSA 39:3, and shall be voted upon by official ballot if that town has adopted the official ballot for the election of officers. A public hearing shall be held at least 15 but not more than 60 days prior to the vote.
(b) In a city, the legislative body may consider and act upon the question in accordance with its normal procedures for passage of resolutions, ordinances, and other legislation. In the alternative, the legislative body of such city may vote to place the question on the official ballot for any regular municipal election.
III. The vote shall specify the election not to apply the current use laws. The election shall take effect in the tax year beginning April 1 following its adoption.
IV. Upon the failure of the question to elect the provisions of paragraph I, the town or city may not vote on the question again until after a 5-year period.
V. A municipality may rescind the election provided by this section in the manner described in paragraph I after a period of 5 years from the approval to elect the provisions of paragraph I.
2 Effective Date. This act shall take effect 60 days after its passage.