Text to be removed highlighted in red.
164:1 Abatement of Property Taxes; Interest Rate. Amend RSA 76:17-a to read as follows:
76:17-a Interest. Whenever, after taxes have been paid, the selectmen, the board of tax and land appeals, or the superior court, as the case may be, grant an abatement of taxes, they shall award interest on the amount of taxes abated at the rate of 6 percent per annum from the date the taxes were paid to the date of refund.
164:2 Applicability. The amendment to RSA 76:17-a by section 1 of this act shall apply to taxable periods beginning on or after April 1, 2022.
164:3 Effective Date. This act shall take effect April 1, 2022.
Approved: June 07, 2022
Effective Date: April 01, 2022
Text to be added highlighted in green.
164:1 Abatement of Property Taxes; Interest Rate. Amend RSA 76:17-a to read as follows:
76:17-a Interest. Whenever, after taxes have been paid, the selectmen, the board of tax and land appeals, or the superior court, as the case may be, grant an abatement of taxes, they shall award interest on the amount of taxes abated at the rate of 6 4 percent per annum from the date the taxes were paid to the date of refund.
164:2 Applicability. The amendment to RSA 76:17-a by section 1 of this act shall apply to taxable periods beginning on or after April 1, 2022.
164:3 Effective Date. This act shall take effect April 1, 2022.
Approved: June 07, 2022
Effective Date: April 01, 2022