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RSA 79:4-a · Unpaid Taxes

Title: V: TAXATION
Chapter: 79 · FOREST CONSERVATION AND TAXATION
Status: current
Official source linked: Yes

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79:4-a Unpaid Taxes. – The taxes which are not paid when due pursuant to RSA 79:3 shall bear interest at the rate of 18 percent per year computed from the due date. Interest and penalties on the tax shall be collected by the tax collector and deposited in the general fund of the town. In addition to the interest due, a penalty for failure to pay may be assessed against the owner as provided in RSA 21-J:33. Source. 1977, 260:1. 1981, 465:18. 1985, 275:4, eff. April 1, 1986.

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Source note

Source. 1977, 260:1. 1981, 465:18. 1985, 275:4, eff. April 1, 1986.

Source history

1977, 260:1
1981, 465:18
1985, 275:4, eff. April 1, 1986

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Bill relationships

2026 HB1205 amend
Be it Enacted by the Senate and House of Representatives in General Court convened: 51:1 New Section; Public Land Enrollment in Timber Carbon Sequestration Prohibited. Amend RSA 79 by inserting after section 37 the following new section: 79:38 Public Land Enrollment in Timber Carbon Sequestration Programs Prohibited. No fee simple ownership lands owned by the state or by a county shall be en
2026 HB1440 amend
sequestration programs. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Section; Forest Carbon Sequestration Management. Amend RSA 79 by inserting after section 37 the following new section: 79:38 Forest Carbon Sequestration Management. I. Any landowner enrolling property in a carbon sequestration program that involves forestland within the st
2026 HB1440-FN amend
sequestration programs. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Section; Forest Carbon Sequestration Management. Amend RSA 79 by inserting after section 37 the following new section: 79:38 Forest Carbon Sequestration Management. I. Any landowner enrolling property in a carbon sequestration program that involves forestland within the st
2026 HB1752 related · effective 2027-01-01
harvesting activities conducted within the state of New Hampshire. II. All timber harvesting activities shall comply with applicable statutes, including but not limited to: (a) RSA 79, relative to the timber tax and notice of intent to cut. (b) RSA 227-G and RSA 227-J, relative to forest management and timber harvesting. (c) RSA 482-A, relative to the fill and dredge in wetlands act. (d) RSA 483-B
2026 HB1752-FN related · effective 2027-01-01
harvesting activities conducted within the state of New Hampshire. II. All timber harvesting activities shall comply with applicable statutes, including but not limited to: (a) RSA 79, relative to the timber tax and notice of intent to cut. (b) RSA 227-G and RSA 227-J, relative to forest management and timber harvesting. (c) RSA 482-A, relative to the fill and dredge in wetlands act. (d) RSA 483-B
2025 HB123 amend
agraph, the owner shall notify the town or city in writing of the owner’s election on or before December 31 preceding such tax year. 164:3 New Subdivision; Carbon Sequestration Programs Study Commission. Amend RSA 79 by inserting after section 31 the following new subdivision: Carbon Sequestration Programs Study Commission 79:32 Carbon Sequestration Programs Study Commission. There is established a commission to study the