TITLE V
TAXATION
Chapter 81
TAXES IN UNINCORPORATED TOWNS AND UNORGANIZED PLACES
Section 81:1
81:1 Duties of County Commissioners. –
The commissioners of every county in which there is located an unincorporated town or unorganized place shall, for those unincorporated towns and unorganized places:
I. Annually as of April 1 assess the real and personal estate in each town or place to the owner or claimant thereof for all the taxes apportioned to such town or place.
II. List all property taxes by them assessed under their hands, with a warrant under their hands and seals. The list shall be directed to the tax collector appointed by the commissioners requiring him to collect such sums and at such times as may be therein prescribed. The provisions of RSA 41:6 relative to surety bonds and RSA 41:33 to 45 relative to collectors of taxes shall also apply to county tax collectors appointed by the commissioners for unincorporated towns and unorganized places.
III. Employ the necessary appraisal staff and indirect administrative and support personnel as they deem necessary.
Source. 1989, 266:4, eff. July 1, 1989.
Section 81:2
81:2 Apportionment, Assessment and Abatement of Taxes. –
Apportionment, assessment and abatement of taxes shall be in accordance with RSA 76. Collection of taxes shall be in accordance with RSA 80.
Source. 1989, 266:4, eff. July 1, 1989.
Section 81:3
81:3 Sale of Real Estate. –
Whenever real estate is sold to collect taxes as provided in RSA 80 advertisements thereof shall be posted in the nearest town in the same county in which the superior court is located and be published once a week for 2 successive weeks in a newspaper having general circulation in the county where the real estate is situated. The last publication shall be at least 7 days before the date of the said sale. The sale shall be at the office of the commissioners of the county in which the real estate is situated. The provisions of RSA 80 relative to advertising, conducting and reporting tax sales shall apply except as modified in this section.
Source. 1989, 266:4, eff. July 1, 1989.
Section 81:4
81:4 Real Estate Tax Lien; Optional Procedure. –
The real estate of every person or corporation may be subject to the tax lien procedure by the treasurer, in case all taxes against the owner shall not be paid in full on or before December 1 next after its assessment, provided that the county has adopted the provisions of RSA 80:58-86 in accordance with RSA 80:87.
Source. 1989, 266:4, eff. July 1, 1989.
Section 81:5
81:5 Abatement of Taxes. –
I. The commissioners of the county in which the real estate is situated, for good cause shown, may abate any tax, including prior years' taxes, assessed by them or by their predecessors, including any portion of interest accrued on such tax in the unincorporated towns or unorganized places; or
II. Any person aggrieved by the assessment of a tax, who has complied with the requirements of RSA 74, may, by March 1 following the date of notice of the tax under RSA 76:1-a, and not afterwards, apply in writing to the commissioners in accordance with RSA 76:16, I(b). Upon receipt of an application for abatement, the commissioners shall review the application and respond in accordance with RSA 76:16, II. If the commissioners neglect or refuse to abate, any person aggrieved, having complied with the requirements of RSA 74, may, on or before September 1 after the date of notice of tax under RSA 76:1-a, and not afterwards, file an appeal with the superior court in the county where the property is located, or with the board of tax and land appeals, upon payment of a $65 filing fee. After appropriate inquiry or hearing, the board or court, as the case may be, shall make such order thereon as justice requires.
Source. 1989, 266:4; 408:12. 1992, 285:4. 2001, 53:1, eff. Jan. 1, 2002. 2014, 175:5, eff. Sept. 9, 2014.