Revision: Dec. 10, 2009, midnight
HB 1358 – AS INTRODUCED
2010 SESSION
10/05
HOUSE BILL 1358
AN ACT relative to the amendment of property tax inventories and tax lists by selectmen or assessors.
COMMITTEE: Local and Regulated Revenues
This bill clarifies a reference in a provision allowing selectmen or assessors to correct property tax inventories and tax lists.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
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.
Be it Enacted by the Senate and House of Representatives in General Court convened:
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] the posting 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.
2 Effective Date. This act shall take effect 60 days after its passage.