Bill Text - HB479 (2005)

Relative to tax bills for land use change taxes.


Revision: Jan. 21, 2010, midnight

HB 479 – AS INTRODUCED

2005 SESSION

05-0742

10/09

HOUSE BILL 479

AN ACT relative to tax bills for land use change taxes.

SPONSORS: Rep. W. P. Campbell, Straf 3

COMMITTEE: Environment and Agriculture

ANALYSIS

This bill shortens the time for tax collectors to mail the tax bill for land use change taxes after being notified of the land use change from 12 months to 60 days.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

05-0742

10/09

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Five

AN ACT relative to tax bills for land use change taxes.

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

1 Current Use Taxation; Land Use Change Taxes; Tax Collector; Billing When Notified. Amend RSA 79-A:7, II(c) to read as follows:

(c) Upon receipt of the land use change tax warrant and the prescribed forms, the tax collector shall mail the duplicate copy of the tax bill to the owner responsible for the tax as the notice thereof. Such bill shall be mailed, at the latest, within [12 months] 60 days of the date upon which the local assessing officials receive written notice of the change of use from the landowner or his or her agent, or within 12 months of the date the local assessing officials actually discover that the land use change tax is due and payable. Upon receipt of payment, the collector shall forward the original tax bill to the register of deeds of the county in which the land is located for the purpose of releasing recorded contingent liens required under RSA 79-A:5, VI. The tax bill shall state clearly whether all, or only a portion, of the land affected by the notice of contingent lien is subject to release. The recording fee charged by the register of deeds shall be paid by the owner of the land in accordance with the fees to which the register of deeds is entitled under RSA [478:17; 478:17-f or] 478:17-g, I as applicable.

2 Effective Date. This act shall take effect April 1, 2005.

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