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1 New Section; Collection of Taxes; Jury Trials. Amend RSA 80 by inserting after section 1-a the following new section:
80:1-b Right to a Jury Trial. Nothing contained in this chapter, or any other law providing for collection of tax through placing a lien on real property owned by an individual which is to be executed by the state, a town, a city, or other governmental entity, shall be so construed as to deprive such individual property owner of the right of trial by jury as guaranteed in Part I, Article 20 of the New Hampshire Constitution. The individual property owner, if the amount of tax liability in dispute exceeds $1,500, has the right to demand that the authority to collect such property taxes be before a jury. A demand for a jury trial may be filed, in writing, at any time.
2 Effective Date. This act shall take effect January 1, 2018.
Text to be added highlighted in green.
1 New Section; Collection of Taxes; Jury Trials. Amend RSA 80 by inserting after section 1-a the following new section:
80:1-b Right to a Jury Trial. Nothing contained in this chapter, or any other law providing for collection of tax through placing a lien on real property owned by an individual which is to be executed by the state, a town, a city, or other governmental entity, shall be so construed as to deprive such individual property owner of the right of trial by jury as guaranteed in Part I, Article 20 of the New Hampshire Constitution. The individual property owner, if the amount of tax liability in dispute exceeds $1,500, has the right to demand that the authority to collect such property taxes be before a jury. A demand for a jury trial may be filed, in writing, at any time.
2 Effective Date. This act shall take effect January 1, 2018.