2006 New Hampshire Statutes - Section 41:35 Duties of Collector.

    I. Every collector of taxes shall keep in suitable books a fair and correct account in detail of the taxes due, collected, and abated, and of all property sold for nonpayment of taxes, which books shall be public records. A tax collector shall pay all money collected to the town treasurer at least on a weekly basis, or on a daily basis at the discretion of the commissioner of revenue administration. Such daily or weekly payments may be deferred until the tax receipts total $500. He shall make final payment to the town treasurer of all moneys collected by him within 10 days after the close of the town's fiscal year. Failure to deposit collections on a timely basis shall be cause for immediate removal from office. He shall submit his tax books and lists to the treasurer and selectmen for inspection and computation when requested so to do and if they discover any errors therein they shall immediately notify the town auditors thereof; and the auditors shall promptly examine the collector's records and make a written report to the selectmen and the department of revenue administration of their findings, conclusions and recommendations. The collector shall be at his usual place of business, or any other place, at least one day each month for at least 2 hours continuously for the transaction of tax business, which time and place shall be printed upon the tax bills sent out by the collector. He shall make a written report to the town at the end of each fiscal year which shall contain the amount of the taxes committed to him to collect; the amount of taxes collected, together with interest thereon; the amount of discounts allowed; the amount of taxes abated; the total amount of uncollected taxes; and an account of all sales of real estate by him to collect taxes. Upon written request therefor the collector shall provide the selectmen with an itemized list of the uncollected taxes at the end of the fiscal year.
    II. A tax collector may use automatic or electronic data processing equipment in performing his duty to keep fair and correct tax accounts. The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to the use of such equipment and the form for such accounts.

Source. 1869, 26:3, 4. 1874, 85:1. GL 40:9. PS 43:28. PL 47:30. 1935, 79:1. RL 59:31. 1951, 173:1. RSA 41:35. 1965, 27:1. 1967, 111:1. 1969, 138:1. 1973, 544:8. 1975, 418:1. 1977, 56:1. 1981, 128:5, eff. May 11, 1981.