Bill Text - HB44 (2005)

Allowing municipalities to require certain current use landowners to file a bond for the payment of the land use change tax.


Revision: Jan. 21, 2010, midnight

HB 44 – AS INTRODUCED

2005 SESSION

05-0040

10/09

HOUSE BILL 44

AN ACT allowing municipalities to require certain current use landowners to file a bond for the payment of the land use change tax.

SPONSORS: Rep. Babson, Carr 3

COMMITTEE: Municipal and County Government

ANALYSIS

This bill allows local assessing officials to require a bond for payment of the land use change tax of certain owners of land who rent or lease their property and who have been in arrears on their property taxes.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

05-0040

10/09

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Five

AN ACT allowing municipalities to require certain current use landowners to file a bond for the payment of the land use change tax.

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

1 New Section; Current Use Taxation; Bond. Amend RSA 79-A by inserting after section 22 the following new section:

79-A:22-a Leased Property; Bond Authorized. The local assessing officials may require an owner, if the property owner has been in arrears on their property taxes at any time during ownership, to file a security bond when the owner rents or leases the property or an interest therein to a third party who proposes to change the use of the land. The local assessing officials shall notify the owner in writing of the amount and conditions of any bond or other security deemed necessary to secure the payment of the land use change tax under RSA 79-A:7 which may become due upon the change in use of the land. The bond amount shall not exceed 10 percent of the value of the land as assessed for ad valorem purposes. The owner shall provide the bond within 30 days of notice or be guilty of a misdemeanor.

2 Current Use Taxation; Enforcement; Bond Reference Added. Amend RSA 79-A:23 to read as follows:

79-A:23 Enforcement. Unless a bond or other security is required under RSA 79-A:22-a, all taxes levied pursuant to RSA 79-A:7 which shall not be paid when due shall be collected in the same manner as provided in RSA 80:1-42-a.

3 Lien Procedure; Land Use Change Tax. Amend RSA 80:85 to read as follows:

80:85 Lien Procedure; Land Use Change Tax. Unless a bond or other security is required under RSA 79-A:22-a, all land use change tax assessments levied under RSA 79-A:7 shall, on the date of the change in use, create a lien upon the lands on account of which they are made and against the owner of record of the said land. Furthermore, such liens shall continue for a period of 18 months following the date upon which the local assessing officials receive written notice of the change in use from the landowner or his agent, or the date upon which the local assessing officials actually discover that the land use change tax is due and payable, and such assessment shall be subject to the real estate tax lien procedure by the tax collector prescribed by RSA 80:59.

4 Effective Date. This act shall take effect January 1, 2006.

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