§ 76:11 — Delivery of List; Notice to Taxpayer; Other Bills

New Hampshire § 76:11

• Jurisdiction: New Hampshire
• Title V: TAXATION
• Ch. 76: APPORTIONMENT, ASSESSMENT AND ABATEMENT OF TAXES
• Subdivision: Assessment

Text

I. Such list shall be delivered to the collector within 30 days from the receipt of information by the selectmen from the commissioner of revenue administration of the rate percent of taxation as provided in RSA 41:15, unless for good cause the time is extended by the commissioner of revenue administration. The collector shall, within 30 days after the receipt of such list, send to every person taxed, a bill for such taxes by first class mail or, with the approval of the governing body, by electronic means as provided in paragraph II, unless for good cause the time is extended by the commissioner of revenue administration. Said bill shall be mailed separately and not included with mailing of other town or city bills, unless the governing body of the town or city votes to mail other town or city bills or information directly related to municipal business along with the tax bill. Under no circumstances shall a city or town mail statements of position on matters of public policy along with the tax bill. Upon written request of a mortgagee or its representative, the tax collector of a city or town shall mail or transfer by electronic means as provided in paragraph II a duplicate copy of the property tax bill, as it was sent to the property taxpayer, to the party making such request. Other form of notification of tax owed, acceptable to the mortgagee and the tax collector, may be substituted for the duplicate tax bill. A separate written request, with specific property identification, shall be required for each duplicate copy or form. The governing body of a city or town may establish a reasonable fee to be charged for each duplicate copy or form. Resident tax bills may be included with property tax bills when the inclusion of such resident tax bills will not unduly delay the mailing of either the resident or property tax bills.
II. The collector may issue bills or notices by electronic means only after the taxpayer requests such delivery. There shall be no charge for delivery of bills or notices by electronic means and there shall be no penalty for not choosing to elect delivery by electronic means. Any request for electronic delivery of tax bills or notices shall contain the physical signature of the taxpayer or an electronic signature conforming to the requirements of the federal Electronic Signatures Act or its successor. Any agreement executed by a taxpayer to receive tax bills by electronic means shall contain a description of the delivery system proposed to be used and shall contain clear instructions on the method for terminating such delivery.
III. In the event that the collector has any reason to believe that bills or notices sent by electronic means have failed to be delivered, the collector shall promptly send a duplicate of the bills or notices by first class mail. A duplicate bill or notice mailed in compliance shall be at no cost to the taxpayer. Second and subsequent notices of payments due, or notices of tax delinquency shall be sent by first class mail. Sending a bill as provided in this paragraph shall not change the last date that taxes may be paid without penalty.

Legislative History

GS 55:2. 1874, 105:1. 1876, 24:1. GL 59:2. PS 61:8. 1917, 143:1. 1925, 61:3. PL 64:9. RL 77:9. 1947, 221:1. RSA 76:11. 1963, 120:3. 1973, 544:8. 1977, 55:1. 1981, 254:1. 1993, 347:1. 1994, 377:1, eff. Aug. 8, 1994. 2012, 29:1, eff. July 1, 2012.