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RSA 80:52-a · Prepayment

Title: V: TAXATION
Chapter: 80 · COLLECTION OF TAXES
Status: current
Official source linked: Yes

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80:52-a Prepayment. – Any town by vote at a town meeting under a proper article in the warrant or by vote of the board of selectmen or the town council and any city by vote of its governing board may authorize the prepayment of taxes and authorize the collector of taxes to accept payments in prepayment of taxes. If a town or city so votes, any person, firm or corporation owning taxable property may, at any time before notice of the amount of taxes assessed against said property has been received, make payments on account of such taxes as will be due and the collector shall receive such payments and give a receipt therefor and credit the amounts paid toward the amount of the taxes eventually assessed against said property. In any town or city which shall vote to authorize the prepayment of taxes the collector of taxes shall give such bond in the form and amount which the commissioner of revenue administration shall require, and the collector shall pay over all sums so received to the town treasurer under the provisions of RSA 41:35. No taxpayer shall be allowed to prepay taxes more than 2 years in advance of the due date of the taxes. No interest shall accrue to the taxpayer on any prepayment, nor shall any interest be paid to the taxpayer on any prepayment which is later subject to rebate or refund. Source. 1963, 36:1. 1973, 544:8. 1989, 155:1. 1998, 244:1, eff. Aug. 24, 1998.

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Source note

Source. 1963, 36:1. 1973, 544:8. 1989, 155:1. 1998, 244:1, eff. Aug. 24, 1998.

Source history

1963, 36:1
1973, 544:8
1989, 155:1
1998, 244:1, eff. Aug. 24, 1998

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eligible low- and moderate-income taxpayers whose property tax liability exceeds a threshold percentage of household income. Deferred taxes shall constitute a lien as provided by RSA 80. IV. Nothing in this section shall limit the use of existing deferral and abatement authorities under RSA 72 and RSA 76. 76:29 Appeals. I. Taxpayers may appeal land value and improvement value assessments as
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determined by the governing body. III. Special assessments shall constitute a lien on the assessed property, with the same priority and enforceability as property taxes under RSA 80. 52-A:17 Procedure for Establishment. I. Prior to the establishment of an infrastructure-based special assessment district, the governing body shall hold a public hearing on the proposed district, with notice pr
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established under RSA 76:13. ?Unpaid taxes due under this chapter may serve as the basis for a lien on the property and be collected in accordance with procedures established in RSA 80. ? XII. Property owners shall notify their local tax assessors in writing within 60 days of any change that would disqualify them from the tax under this chapter. Failure to notify shall not excuse any payment of tax
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established under RSA 76:13. ?Unpaid taxes due under this chapter may serve as the basis for a lien on the property and be collected in accordance with procedures established in RSA 80. ? XII. Property owners shall notify their local tax assessors in writing within 60 days of any change that would disqualify them from the tax under this chapter. Failure to notify shall not excuse any payment of tax
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a lien against land and buildings for unpaid fees owed for waterfront access or deeded water rights to a waterbody impounded by a state-owned dams. Tax liens placed according to RSA 80 shall have priority over department of environmental services liens. The department of revenue services shall administer the collection of fees, interests and liens for waterfront access or deeded water rights to a wat
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a lien against land and buildings for unpaid fees owed for waterfront access or deeded water rights to a waterbody impounded by a state-owned dams. Tax liens placed according to RSA 80 shall have priority over department of environmental services liens. The department of revenue services shall administer the collection of fees, interests and liens for waterfront access or deeded water rights to a wat
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all be charged on any amount not paid within 30 days after the bill is mailed. The collector shall have the same rights and remedies as in the collection of taxes, as provided in RSA 80. X. A party aggrieved by the judgment of the district court may appeal, within 15 days after the rendering of such judgment, to the superior court. XI. The remedy provided in this section is supplementary to other e
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perty owned by the town and managed by the select board that is in their judgment appropriate for development for residential use. No property acquired under tax deed pursuant to RSA 80 shall be added to this list. 3 New Paragraph; Duties of the Planning Board. Amend RSA 674:1 by inserting after paragraph VI the following new paragraph: VII. The planning board may vote to designate any property re
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rded by the town, city, or district or its program administrator and shall have the same lien priority and status as other property tax and special assessment liens as provided in RSA 80. The town, city, or district, or any permitted assignee, shall have all rights and remedies in the case of default or delinquency in the payment of an assessment as it does with respect to delinquent property taxes and