2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 76 — APPORTIONMENT, ASSESSMENT AND ABATEMENT OF TAXES
Section 76:11 Delivery of List; Notice to Taxpayer; Other Bills.

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, 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 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.

Source. 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.