Bill Text - HB1210 (2014)

Correcting certain references to divisions of the department of revenue administration.


Revision: March 27, 2014, midnight

HB 1210 – AS INTRODUCED

2014 SESSION

14-2142

03/04

HOUSE BILL 1210

AN ACT correcting certain references to divisions of the department of revenue administration.

SPONSORS: Rep. Cooney, Graf 8

COMMITTEE: Executive Departments and Administration

ANALYSIS

This bill corrects statutory references to divisions of the department of revenue administration to reflect changes enacted in 2013, 247.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

14-2142

03/04

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Fourteen

AN ACT correcting certain references to divisions of the department of revenue administration.

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

1 Reference Changed. Amend RSA 21-J:6, II to read as follows:

II. Handling of accounts receivable for the municipal [services] and property [appraisal divisions] division.

2 References Changed. Amend RSA 21-J:24-a, II to read as follows:

II. The nonlapsing revolving fund, which shall not exceed $5,000 on June 30 of each year, shall be established in the municipal [services] and property division, department of revenue administration. Any amounts in excess of $5,000 on June 30 of each year shall be deposited into the general fund as unrestricted revenue.

3 References Changed. Amend RSA 21-J:24-a, IV-V to read as follows:

IV. The money in this fund shall be used for the purpose of:

(a) Purchasing, producing, or printing technical information of a nonbinding nature for distribution by the municipal [services] and property division in conjunction with training seminars for local officials, town counsels, and professional auditors. Charges made shall be only in the amount necessary to pay the cost of producing or printing the technical assistance documents of a nonbinding nature or to reimburse the municipal [services] and property division for the cost of purchased material.

(b) Providing training to municipal employees in the areas of taxation and finance. A reasonable charge shall be established for such training. This charge shall be fixed to reflect the cost of payments to experts to provide the training, the cost of written training materials, rented facilities, and advertising, and other associated costs. Such training shall be conducted in geographically dispersed locations.

(c) Printing training materials for distribution. A reasonable charge shall be established for each copy of a training document. This charge shall only be the amount necessary to pay the cost of producing such document.

V. Funds received from the sale of any materials shall be credited to the fund established in this section. The receipts from such charges shall be used for no other purpose than the subsequent purchase, production, or printing of technical assistance documents of a nonbinding nature by the municipal [services] and property division of the department of revenue administration.

4 Reference Changed. Amend the introductory paragraph of RSA 79:1, III to read as follows:

III. “Stumpage value” means the amount determined by the assessing officials in the same manner as other property values for the purposes of taxation at the time the timber is cut. The assessing official shall take into consideration the location of the timber, the quality of the timber, the size of the sale, and any other factors necessary to harvest the wood or timber that affect the value of timber being cut. Stumpage value of all forest products except those customarily measured by the cord, by weight, or by the piece shall be determined on the basis of international 1/4 inch rule log scale. If there are questions by the assessors regarding the true and accurate stumpage values reflected in contracts presented by the owner as the basis for timber tax assessment, the department of revenue administration, municipal and property [appraisal] division, shall be available to assist or advise the municipalities in the proper calculation of the stumpage value for assessment purposes. The burden shall be upon the owner filing the “Report of Wood Cut” form to demonstrate the reasonableness of a claim under this paragraph.

5 Reference Changed. Amend the concluding paragraph of RSA 292:23, IV to read as follows:

Such audited reports shall be a public document and copies shall be submitted to the director of charitable trusts, bank commissioner, and department of revenue administration--municipal [services] and property division.

6 Repeal. RSA 21-J:24-a, III, relative to initial funding for a revolving fund in order to provide training for and to publish and distribute training and educational materials to municipal officers and employees, is repealed.

7 Contingency. Sections 1-6 of this act shall take effect upon the date of the certification by the commissioner of the department of revenue administration to the director of legislative services and the secretary of state required by 2013, 247:15.

8 Effective Date.

I. Sections 1-6 of this act shall take effect as provided in section 7 of this act.

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