HB 1507-LOCAL – AS INTRODUCED
2012 SESSION
10/01
HOUSE BILL 1507-LOCAL
AN ACT authorizing towns to enter into agreements with the state for collection of outstanding taxes.
SPONSORS: Rep. Lambert, Hills 27; Rep. Bowers, Sull 3; Rep. Manuse, Rock 5
COMMITTEE: Municipal and County Government
This bill authorizes towns, in lieu of tax anticipation notes, to enter into agreements with the department of revenue administration, division of collections, for the collection of outstanding tax liability in a tax year.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
12-2115
10/01
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twelve
AN ACT authorizing towns to enter into agreements with the state for collection of outstanding taxes.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Subparagraph; Department of Revenue Administration; Division of Collections. Amend RSA 21-J:8, I by inserting after subparagraph (c) the following new subparagraph:
(d) Entering into agreements with towns for collection of outstanding tax liability pursuant to RSA 33:7-f. The funding for such agreements shall be from a non-lapsing revolving account established for the purpose of providing payments to towns. Taxes collected by the division pursuant to an agreement shall be placed in a revolving account and shall be used for the purposes of funding continuing collection services to towns. In the collection of the taxes pursuant to an agreement with a town, the division may use all of the powers granted to tax collectors under RSA 80 for the collection of taxes, provided that the division shall not acquire property in the name of the state.
2 New Section; Municipal Finance Act; Collections of Outstanding Tax Liability. Amend RSA 33 by inserting after section 7-e the following new section:
33:7-f Collections of Outstanding Tax Liability; Adoption.
I. In lieu of the issuance of notes in anticipation of taxes as provided in RSA 33:7, a town may, if it has adopted the authorization pursuant to paragraph III, enter into agreements with the department of revenue administration, division of collections, for the collection of outstanding tax liability occurring on the date 60 days following the date of final tax bill as defined in RSA 72:1-d, I with payment therefor by the division made to the town for the value of the outstanding tax liability less any agreed cost of collection. Any such agreement shall be for the outstanding tax liability of one tax year.
II. Any payment received by the town or city pursuant to a collection agreement with the division of collections shall be credited to the general fund of the city or town and shall be available for appropriation for any lawful purpose.
III. A town may adopt the authority for agreements with the division of collections as follows:
(a) Such warrant article to be voted on shall read: “Shall the town accept the provision of RSA 33:7-f providing that the town at an annual meeting may adopt an article authorizing indefinitely, until specific rescission of such authority, the selectmen (or commissioners) to enter into agreements with state division of collections for the collection of outstanding tax liability?”
(b) If a majority of voters voting on the question vote in the affirmative, the proposed warrant article shall be in effect in accordance with the terms of the article until such time as the town meeting votes to rescind its vote.
3 Effective Date. This act shall take effect 60 days after its passage.