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12,207 statutes · page 598 of 611
United States — New Hampshire
1 provisions
A tax collector is protected from being sued for irregularities or illegality in the town or selectmen’s proceedings, except for the collector’s own official misconduct.
United States — New Hampshire
1 provisions
The collector must give each taxed person notice of the tax, or leave written notice at the person’s abode, at least 14 days before distraint, unless an exception applies.
United States — New Hampshire
1 provisions
Town selectmen or the tax collector may bring suit to collect a tax and may attach wages or other money for that tax; in that action, there is no wage-attachment exemption.
United States — New Hampshire
1 provisions
Certain tax-collection officers may sue in this state’s courts to recover unpaid taxes from a person within the jurisdiction, if their own state gives a similar right.
United States — New Hampshire
1 provisions
A town or city may authorize tax prepayments, and eligible property owners may make prepayments before notice of assessment, subject to a 2-year advance limit.
United States — New Hampshire
1 provisions
If a tax payment check is returned uncollectible, the taxes are treated as unpaid and the payer is subject to tax delinquency penalties and collection charges. If the check is drawn on a foreign bank, the payer is also subject to applicable foreign check bank fees.
United States — New Hampshire
1 provisions
A municipality may accept certain payments by card or other approved electronic means, may add a service charge for that acceptance, and must disclose the service charge amount when billing.
United States — New Hampshire
1 provisions
A town may vote at its annual meeting to give a discount to people who pay their taxes within the time limits the town sets.
United States — New Hampshire
1 provisions
In tax- and notice-related contexts, “day” or “days” means calendar days, and Sundays and holidays count too.
United States — New Hampshire
1 provisions
This section sets when mailed tax-related filings and payments count as filed, including postmark rules, proof rules for registered or certified mail, and next-business-day timing for weekend or holiday deadlines.
United States — New Hampshire
1 provisions
If a municipal remittance is returned as uncollectible, the city or town must charge the sender $25 plus related protest, bank, and legal fees.
United States — New Hampshire
1 provisions
If someone overpays taxes or interest, the collector of taxes must arrange a refund of the excess. For overpayments of $5 or less, no refund is required unless the taxpayer applies in writing within 60 days of payment.
United States — New Hampshire
1 provisions
Corporations’ real and personal property is subject to the tax lien process just like individuals’ property.
United States — New Hampshire
1 provisions
A collector may put certain real estate into the tax lien procedure if the taxes are unpaid by the deadline and the municipality has adopted the referenced provisions.
United States — New Hampshire
1 provisions
The collector must give written notice of taxes assessed against any corporation to the corporation’s cashier, treasurer, or another principal officer.
United States — New Hampshire
1 provisions
The collector must give notice of an impending lien at least 30 days before the lien is executed.
United States — New Hampshire
1 provisions
The tax collector must deliver an affidavit of execution to the municipality by the day after the tax-payment deadline notice, and may execute the lien only as a 100% common undivided interest except in a separately assessed distinct interest.
United States — New Hampshire
1 provisions
If the tax collector cannot execute a tax lien, selectmen or assessors may delay it briefly or appoint a qualified substitute, who must be sworn, carry out the lien, report it, and forward notice copies to the register of deeds.
United States — New Hampshire
1 provisions
Only a municipality or county where the property is located, or the state, may acquire a tax lien against land and buildings for unpaid taxes, except as provided in RSA 80:80, II-a.
United States — New Hampshire
1 provisions
A tax collector must send the county register of deeds a certified statement about each taxed parcel within 30 days after executing the tax lien. The register of deeds must record and index it.