New Hampshire § 76:1-a Definitions

New Hampshire Statutes

§ 76:1-a — Definitions

New Hampshire·Title V TAXATION·Ch. 76 APPORTIONMENT, ASSESSMENT AND ABATEMENT OF TAXES

In this chapter: I. "Date of the final tax bill" means:

(a)In towns that bill annually, the date the town mails the tax bills to the taxpayers;

(b)In towns that bill semiannually, pursuant to RSA 76:15-a, the date the town mails the second tax bill to the taxpayers;

(c)In towns operating with an optional fiscal year, pursuant to RSA 31:94-a or a special legislative act, the date the town mails the first tax bill to the taxpayers, provided that first tax bill establishes the total tax liability for the tax year and the bill includes notice that abatements must be sought from the first bill; and

(d)Notwithstanding subparagraph (c), in municipalities that bill quarterly, pursuant to RSA 76:15-aa, the last date the municipality mails to the taxpayers the quarterly tax bill due January 2. I

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In this chapter:
I. "Date of the final tax bill" means:
(a) In towns that bill annually, the date the town mails the tax bills to the taxpayers;
(b) In towns that bill semiannually, pursuant to RSA 76:15-a, the date the town mails the second tax bill to the taxpayers;
(c) In towns operating with an optional fiscal year, pursuant to RSA 31:94-a or a special legislative act, the date the town mails the first tax bill to the taxpayers, provided that first tax bill establishes the total tax liability for the tax year and the bill includes notice that abatements must be sought from the first bill; and
(d) Notwithstanding subparagraph (c), in municipalities that bill quarterly, pursuant to RSA 76:15-aa, the last date the municipality mails to the taxpayers the quarterly tax bill due January 2.
II. "Date of notice of tax," except for abatement requests and appeals under RSA 79-A:10, means the date the board of tax and land appeals determines to be the last mailing date of the final tax bill for which relief is sought.
III. "Date of notice of tax" for abatement requests and appeals under RSA 79-A:10 for the abatement of the land-use-change tax means the date the taxing district mails the land-use-change tax bill to the taxpayer.

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