HB292: relative to a jury trial for the execution of a tax lien.

HB 292 - AS INTRODUCED

2017 SESSION

17-0195

10/05

HOUSE BILL 292

AN ACT relative to a jury trial for the execution of a tax lien.

SPONSORS: Rep. Marple, Merr. 24

COMMITTEE: Judiciary

ANALYSIS

This bill states that an individual shall have the right to a jury trial for collection of taxes through the execution of a lien on the individual's property.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

17-0195

10/05

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Seventeen

AN ACT relative to a jury trial for the execution of a tax lien.

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

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.