New Hampshire § 29:11 Tax Warrants and Extents

New Hampshire Statutes

§ 29:11 — Tax Warrants and Extents

New Hampshire·Title II COUNTIES·Ch. 29 COUNTY TREASURERS AND COUNTY TAXES

I.The treasurer shall issue a warrant to the selectmen of the several towns in the county liable to pay state taxes, requiring them to assess, collect, and pay to the treasurer, within such time as shall be therein directed, their just proportion of all taxes granted by the county convention according to their proportion of public taxes for the time being, and shall enforce the collection and payment thereof, together with interest at 10 percent a year from December 17 upon all taxes not then paid, and the county tax assessed against any town shall not be deemed paid until the whole amount of the warrant together with said interest from December 17 to the date of payment has been received by said treasurer. If December 17 fall upon a Saturday, Sunday, or legal holiday, the due date for pa

Free access — add to your briefcase to read the full text and ask questions with AI

I. The treasurer shall issue a warrant to the selectmen of the several towns in the county liable to pay state taxes, requiring them to assess, collect, and pay to the treasurer, within such time as shall be therein directed, their just proportion of all taxes granted by the county convention according to their proportion of public taxes for the time being, and shall enforce the collection and payment thereof, together with interest at 10 percent a year from December 17 upon all taxes not then paid, and the county tax assessed against any town shall not be deemed paid until the whole amount of the warrant together with said interest from December 17 to the date of payment has been received by said treasurer. If December 17 fall upon a Saturday, Sunday, or legal holiday, the due date for payment of taxes shall be the first business day following December 17. If December 17 falls upon a Saturday, Sunday, or legal holiday, the interest payment penalty on taxes not paid when due shall be computed from the first business day following December 17 to the date on which payment is actually made. If the county tax is not paid in full, the county treasurer may petition the superior court in the county in which the town is located, to attach the town's pecuniary assets in the amount owed to the county.
II. Notwithstanding the provisions of paragraph I of this section, the interest payment penalty provided in said paragraph shall not apply in Hillsborough county if payment of the tax bill is made within 30 days of its receipt by the taxpayer.

New Hampshire § 29:11 (Tax Warrants and Extents) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

RS 23:4. CS 24:4. GS 25:9. GL 26:9. PS 28:8. 1901, 64:1. PL 39:10. 1933, 50:1. 1939, 42:1. RL 48:10. RSA 29:11. 1961, 106:6. 1978, 35:2. 1988, 41:1. 1989, 67:1, eff. Jan. 1, 1990. 2000, 1:1, eff. July 1, 2000.