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RSA 76:15-b · Local Option

Title
V: TAXATION
Chapter
76 · APPORTIONMENT, ASSESSMENT AND ABATEMENT OF TAXES
Status
current
Official source linked
Yes
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76:15-b Local Option. –

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I.

Other provisions of law to the contrary notwithstanding, taxes shall be collected in any town or city in a manner pursuant to RSA 76:15-a if said town or city, by majority vote of the governing body, adopts the provisions thereof. A town or city which adopts the provisions of RSA 76:15-a may rescind said adoption by majority vote of the governing body, and the general statutes relating to collection of taxes shall once again apply.

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II.

Taxes shall be collected in any town or city in a manner pursuant to RSA 76:15-aa, if said town or city, by majority vote of the legislative body, adopts the provisions thereof. A town or city which adopts the provisions of RSA 76:15-aa may rescind said adoption by majority vote of the legislative body, and the general statutes relating to collection of taxes shall once again apply.

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III.

Any city or town may, by majority vote of the legislative body, adopt a fiscal year running from July 1 to June 30 of the following year. In conjunction with that vote, the city or town is also authorized, by majority vote, to adopt a budget for the purpose of funding a 6-month conversion period through the adoption of a system for quarterly collection and billing of taxes as provided in RSA 76:15-aa. Source. 1969, 497:2. 1971, 454:4. 2004, 153:4, eff. July 23, 2004.

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Source note

Source. 1969, 497:2. 1971, 454:4. 2004, 153:4, eff. July 23, 2004.

Source history

  • 1969, 497:2
  • 1971, 454:4
  • 2004, 153:4, eff. July 23, 2004

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Bill relationships

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