HB 361 – AS INTRODUCED
2011 SESSION
10/03
HOUSE BILL 361
AN ACT enabling counties to adopt semi-annual payment of county taxes by towns and cities.
SPONSORS: Rep. Sterling, Ches 7; Rep. Hunt, Ches 7
COMMITTEE: Municipal and County Government
This bill allows the county convention to adopt the requirement that towns and cities within a county pay the county tax on a semi-annual basis.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
11-0296
10/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Eleven
AN ACT enabling counties to adopt semi-annual payment of county taxes by towns and cities.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 County Taxes; Computation; Reference Added. Amend RSA 29:11, I to read as follows:
I. The treasurer shall issue a warrant to the selectmen of the several towns in the county liable to pay state taxes, requiring them to assess, collect, and pay to the treasurer, within such time as shall be therein directed, their just proportion of all taxes granted by the county convention according to their proportion of public taxes for the time being, and shall enforce the collection and payment thereof, together with interest at 10 percent a year from December 17 upon all taxes not then paid, and the county tax assessed against any town shall not be deemed paid until the whole amount of the warrant, including any partial payments made under paragraph III, together with said interest from December 17 to the date of payment has been received by said treasurer. If December 17 fall upon a Saturday, Sunday, or legal holiday, the due date for payment of taxes shall be the first business day following December 17. If December 17 falls upon a Saturday, Sunday, or legal holiday, the interest payment penalty on taxes not paid when due shall be computed from the first business day following December 17 to the date on which payment is actually made. If the county tax is not paid in full, the county treasurer may petition the superior court in the county in which the town is located, to attach the town’s pecuniary assets in the amount owed to the county.
2 New Paragraphs; Semi-Annual Collection of County Taxes; Procedure for Adoption. Amend RSA 29:11 by inserting after paragraph II the following new paragraphs:
III. County taxes shall be collected in the following manner in counties which adopt the provisions of this paragraph in the manner set out in paragraph IV.
(a) A partial payment of each town’s or city’s share of the county taxes for the tax year shall be computed by taking the ½ of the prior year’s county tax warrant issued to the selectmen or assessors, except where changes to apportionment have been imposed pursuant to RSA 29:11-a
(b) The county treasurer shall issue and mail partial payment tax bills computed under subparagraph (a), as approved by the county convention, directed to the collectors of the towns and cities no later than July 1. Partial payment of taxes assessed under this section shall be due and payable no later than July 30, provided, however that the county convention shall adopt a percentage discount on such amount for bills paid by a town or city in full on or before July 15 but shall credit the full amount billed as partial payment. The treasurer shall receive such payments, give a receipt therefor, and credit the amount paid toward the amount of the county taxes eventually assessed against the town or city for the year. A payment of the remainder of the county taxes assessed shall be due and payable as provided under paragraph I.
(c) Interest charged on county taxes not paid on or before the date they are due shall be as prescribed in paragraph I, except that interest shall not be charged until 30 days after the partial payment tax bill is mailed.
IV. A county may adopt, or subsequently rescind, the requirement for semi-annual collection of county taxes under paragraph III by majority vote of the members of the county convention present and voting. The semi-annual collection of county taxes shall be implemented in the fiscal year subsequent to the year in which the vote of the county convention to adopt the provisions of paragraph III takes place.
3 Effective Date. This act shall take effect 60 days after its passage.