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RSA 198:59 · Penalties; Assessment of Erroneous Claims

Title
XV: EDUCATION
Chapter
198 · SCHOOL MONEY
Status
current
Official source linked
Yes
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198:59 Penalties; Assessment of Erroneous Claims. –

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I.

Any person who files a claim for tax relief under this subdivision with fraudulent intent and any person who assisted in the preparation or filing of the claim or supplied information upon which the claim was prepared shall be guilty of a misdemeanor. I-a. The commissioner shall have the authority to audit any claim for relief filed under this subdivision to determine whether the claim has been granted erroneously. Any such audit shall commence within 3 years after the claim has been granted. Any assessment made by the commissioner shall be subject to appeal in accordance with RSA 198:60, I.

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II.

The commissioner may assess and collect the amount of any sums granted for property tax relief relative to a fraudulent or erroneously paid claim for tax relief including interest provided under RSA 21-J:28 and an additional penalty of 25 percent for the erroneous amount of such claim or an additional penalty of the greater of 25 percent or $1,000 for a fraudulent claim. Source. 2001, 158:80. 2004, 238:7, eff. June 15, 2004.

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Source note

Source. 2001, 158:80. 2004, 238:7, eff. June 15, 2004.

Source history

  • 2001, 158:80
  • 2004, 238:7, eff. June 15, 2004

Related materials

Bill relationships

  • 2026 HB1799 amend · effective 2026-11-01

    t paid for items of current education expense as determined by the department of education. 7 New Section; Education; School Money; Adequate Education Funding Commission. Amend RSA 198 by inserting after section 39 the following new section: 198:39-a Adequate Education Funding Commission. I. There is established a commission to study and identify, consistent with RSA 193-E:1, transition and re

  • 2026 HB1799-FN amend · effective 2026-11-01

    t paid for items of current education expense as determined by the department of education. 7 New Section; Education; School Money; Adequate Education Funding Commission. Amend RSA 198 by inserting after section 39 the following new section: 198:39-a Adequate Education Funding Commission. I. There is established a commission to study and identify, consistent with RSA 193-E:1, transition and re

  • 2026 HB1824 amend

    acted by the Senate and House of Representatives in General Court convened: 1 New Sections; School District Financial Distress; State Assistance; Municipal Assistance. Amend RSA 198 by inserting after section 20-d the following new sections: 198:20-e School District Financial Distress; State Assistance. This section provides for the financial recovery of school districts that are in financial

  • 2026 HB1824-FN amend

    acted by the Senate and House of Representatives in General Court convened: 1 New Sections; School District Financial Distress; State Assistance; Municipal Assistance. Amend RSA 198 by inserting after section 20-d the following new sections: 198:20-e School District Financial Distress; State Assistance. This section provides for the financial recovery of school districts that are in financial

  • 2026 HB563 amend · effective 2026-07-01

    djusted by taking the newly adjusted maximum grant and dividing by the difference between the grant floor and grant ceiling. 4 New Section; Fiscal Capacity Disparity Aid. Amend RSA 198 by inserting after section 40-f the following new section: 198:40-g Fiscal Capacity Disparity Aid. I. In addition to aid for the cost of the opportunity for an adequate education provided under RSA 198:40-a, each yea

  • 2026 HB563-FN amend · effective 2026-07-01

    djusted by taking the newly adjusted maximum grant and dividing by the difference between the grant floor and grant ceiling. 4 New Section; Fiscal Capacity Disparity Aid. Amend RSA 198 by inserting after section 40-f the following new section: 198:40-g Fiscal Capacity Disparity Aid. I. In addition to aid for the cost of the opportunity for an adequate education provided under RSA 198:40-a, each yea

  • 2026 HB772 amend · effective 2025-07-01

    partment of revenue administration the information needed to set tax rates. 6 New Sections; Determination of Foundation Opportunity Budget Local Share; Transition Grants. Amend RSA 198 by inserting after section 41 the following new sections: 198:41-a Determination of Foundation Opportunity Budget Local Share. I. Each municipality shall annually appropriate for the support of public schools in t

  • 2026 HB772-FN amend

    partment of revenue administration the information needed to set tax rates. 6 New Sections; Determination of Foundation Opportunity Budget Local Share; Transition Grants. Amend RSA 198 by inserting after section 41 the following new sections: 198:41-a Determination of Foundation Opportunity Budget Local Share. I. Each municipality shall annually appropriate for the support of public schools in t

  • 2025 HB2 add

    y adjusted maximum grant and dividing by the difference between the grant floor and grant ceiling. 141:225 New Section; Education; Adequate Education; Education Trust Fund; Fiscal Capacity Disparity Aid. Amend RSA 198 by inserting after section 40-f the following new section: 198:40-g Fiscal Capacity Disparity Aid. I. In addition to aid for the cost of the opportunity for an adequate education provided under RSA 198:40-a, e