CHAPTER 42
HB 198-FN – FINAL VERSION
04/18/07 1211s
2007 SESSION
10/01
HOUSE BILL 198-FN
AN ACT relative to collection of taxes on land with a discretionary easement or subject to community revitalization tax relief penalty assessments and relative to the calculation of penalties applied to tax-deeded properties.
COMMITTEE: Municipal and County Government
This bill clarifies the tax collection procedure for land with a discretionary easement or which is subject to community revitalization tax relief penalty assessments. The bill also clarifies the adjustment of the penalty applied to proceeds from tax-deeded property.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
04/18/07 1211s
07-0054
10/01
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Seven
AN ACT relative to collection of taxes on land with a discretionary easement or subject to community revitalization tax relief penalty assessments and relative to the calculation of penalties applied to tax-deeded properties.
Be it Enacted by the Senate and House of Representatives in General Court convened:
42:1 Discretionary Easements; Enforcement. Amend RSA 79-C:13 to read as follows:
79-C:13 Enforcement. All taxes levied pursuant to RSA 79-C:8 which are not paid when due shall be collected in the same manner as provided in RSA [80:1-80:42-a] 80.
42:2 Real Estate Tax Liens; Penalty Adjustment. Amend RSA 80:90, I(f) to read as follows:
(f) An additional penalty equal in amount to 15 percent of the assessed value of the property as of the date of the tax deed, adjusted by the [most recently available] equalization ratio for the year of the assessment.
42:3 Community Revitalization Tax Relief Incentive; Enforcement. Amend RSA 79-E:11 to read as follows:
79-E:11 Enforcement. All taxes levied pursuant to RSA 79-E:9 which are not paid when due shall be collected in the same manner as provided in RSA [80:1-80:42-a] 80.
42:4 Effective Date. This act shall take effect 60 days after its passage.
Approved: May 21, 2007
Effective: July 20, 2007