HB 235 – AS INTRODUCED
2009 SESSION
10/03
HOUSE BILL 235
AN ACT relative to the seller’s liability for land use change tax assessments.
COMMITTEE: Environment and Agriculture
This bill clarifies a property seller’s liability for the land use change tax when the seller is responsible for the change in land use.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
09-0700
10/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Nine
AN ACT relative to the seller’s liability for land use change tax assessments.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Land Use Change Tax; Responsible Party. Amend the introductory paragraph of RSA 79-A:7, II to read as follows:
II. The land use change tax shall be due and payable by the owner, or by the responsible party pursuant to RSA 79-A:7, VI(e) or RSA 79-A:7, VIII, at the time of the change in use to the town or city in which the property is located. If the property is located in an unincorporated town or unorganized place, the tax shall be due and payable by the owner or responsible party at the time of the change in use to the county in which the property is located. Moneys paid to a county from the land use change tax shall be used, in addition to any other funds, to pay for the cost of the services provided in RSA 28:7-a and [7-b] 28:7-b. The land use change tax shall be due and payable according to the following procedure:
2 New Paragraph; Current Use; Land Use Change Tax. Amend RSA 79-A:7 by inserting after paragraph VII the following new paragraph:
VIII. When the change in land use and liability for payment of taxes under paragraph IV is the result of the acts of the seller of a property, including development planning or subdivision or site plan approval, the seller shall be deemed the responsibility party for payment of the land use change tax under this section.
3 Effective Date. This act shall take effect April 1, 2009.