SB 188-FN-LOCAL - AS INTRODUCED
2001 SESSION
08/09
SENATE BILL 188-FN-LOCAL
This bill provides specific time lines and abatement and appeal procedures for betterment assessments.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
01-0900
08/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand One
AN ACT relative to abatements and appeals of betterment assessments.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Betterment Assessments; Liens Created. Amend RSA 231:30 to read as follows:
231:30 Liens For Assessments. All assessments made under the provisions of RSA 231:29 shall create a lien upon the lands on account of which they are made, which shall continue following the assessment until fully discharged in accordance with the terms set by each governing board or in compliance with any court judgment. Such assessments shall be subject to interest and such other charges as are applicable to the collection of delinquent taxes.[ The landowner shall have the same right of appeal and follow the same procedures as are applicable to the assessment of taxes.]
2 Betterment Assessments; Abatement and Appeal. RSA 231:32 is repealed and reenacted to read as follows:
231:32 Abatement and Appeal of Betterment Assessments.
I. Any person aggrieved by a betterment assessment made pursuant to RSA 231:29 may, within 2 months of the notice of tax date and not afterwards, apply in writing to the selectmen or assessors for an abatement of the betterment assessment.
II. Upon receipt of an application under paragraph I, the selectmen or assessors shall review the application and shall grant or deny the application in writing within 6 months after the notice of tax date.
III.(a) If the selectmen or assessors neglect or refuse to abate the betterment assessment, any person aggrieved may either:
(1) Appeal in writing to the board of tax and land appeals, upon payment of a $65 filing fee; or
(2) Petition the superior court in the county where the property is located.
(b) The appeal to either the board of tax and land appeals or superior court shall be filed within 8 months of the notice of tax date and not afterwards.
IV. For purposes of this section, "notice of tax date" means the date the taxing jurisdiction mails the betterment assessment tax bill.
V. Each betterment assessment tax bill shall require a separate abatement request and appeal.
3 Effective Date. This act shall take effect January 1, 2002.
LBAO
01-0900
3/5/01
SB 188-FN-LOCAL - FISCAL NOTE
AN ACT relative to abatements and appeals of betterment assessments.
FISCAL IMPACT:
The Office of Legislative Budget Assistant is unable to complete a fiscal note for this bill as it is awaiting information from an agency.