HB1358 (2010) Detail

(New Title) relative to the amendment of property tax inventories and tax lists by selectmen or assessors, and making a capital appropriation for the 12 Hills Avenue building in Concord.


CHAPTER 301

HB 1358 – FINAL VERSION

05/05/10 1753s

05/05/10 1835s

2010 SESSION

10-2367

10/05

HOUSE BILL 1358

AN ACT relative to the amendment of property tax inventories and tax lists by selectmen or assessors, and making a capital appropriation for the 12 Hills Avenue building in Concord.

SPONSORS: Rep. Walz, Merr 13

COMMITTEE: Local and Regulated Revenues

AMENDED ANALYSIS

This bill clarifies a reference in a provision allowing selectmen or assessors to correct property tax inventories and tax lists.

This bill also makes a capital appropriation to the department of administrative services for the purpose of renovating portions of the 12 Hills Avenue building in Concord that were damaged as a result of a recent storm.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

05/05/10 1753s

05/05/10 1835s

10-2367

10/05

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Ten

AN ACT relative to the amendment of property tax inventories and tax lists by selectmen or assessors, and making a capital appropriation for the 12 Hills Avenue building in Concord.

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

301:1 Property Taxation; Amendment of Inventory and Tax List. Amend RSA 76:15 to read as follows:

76:15 Amendments of Inventories and Tax Lists. Inventories and tax lists already delivered to tax collectors shall be amended by selectmen or assessors to the extent of correcting errors or perfecting the description of certain property therein listed, upon application made to them by the tax collector prior to [his] posting of the notice of a tax sale or tax lien in accordance with the provisions of RSA [80:21] 80. Notice of such amendment to the inventory shall be sent by the selectmen or assessors, in writing and by registered mail, prior to the posting of the list of delinquent taxes by the tax collector but not more than 30 days prior to the posting, to the last known address of the owner or of the persons taxed.

301:2 Capital Appropriation; Department of Administrative Services; Hills Avenue Building.

I. The sum of $687,000 is hereby appropriated to the department of administrative services, for the purpose of renovating portions of the 12 Hills Avenue building in Concord that were damaged as a result of a recent storm.

II. To provide funds for the appropriations made in paragraph I, the state treasurer is hereby authorized to borrow upon the credit of the state not exceeding the sum of $687,000 and for said purpose may issue bonds and notes in the name of and on behalf of the state of New Hampshire in accordance with RSA 6-A. Payments of principal and interest on the bonds and notes shall be made from the general fund of the state.

III. The appropriation in paragraph I of this section shall not lapse until July 1, 2011.

301:3 Lapse of Portion of Capital Project Balance. The sum of $687,000 from the unencumbered balance of the appropriation to the department of administrative services in 2009, 145:1, II, A, 1 Hillsborough County North - Asbestos Abatement, shall lapse on the effective date of this section.

301:4 Effective Date.

I. Section 1 of this act shall take effect 60 days after its passage.

II. The remainder of this act shall take effect upon its passage.

Approved: July 13, 2010

Effective Date: I. Section 1 shall take effect September 11, 2010.

II. Remainder shall take effect July 13, 2010.