CHAPTER 19
SB 15 – FINAL VERSION
2011 SESSION
06/03
SENATE BILL 15
AN ACT relative to the duties of tax collectors and clerks.
SPONSORS: Sen. Bragdon, Dist 11
COMMITTEE: Public and Municipal Affairs
This bill increases the amount of receipts that may be deferred by the tax collector or clerk before remittance to the treasurer.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
11-0051
06/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Eleven
AN ACT relative to the duties of tax collectors and clerks.
Be it Enacted by the Senate and House of Representatives in General Court convened:
19:1 Duties of Tax Collector. Amend RSA 41:35, I to read as follows:
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 remit all money collected to the town treasurer, or to the town treasurer’s designee as provided by RSA 41:29, VI, at least on a weekly basis, or daily whenever tax receipts total [$500] $1,500 or more. The collector shall make final payment to the town treasurer of all moneys collected within 10 days after the close of the town’s fiscal year. Failure to remit collections on a timely basis as required by this paragraph shall be cause for immediate removal from office under RSA 41:40. He or she shall submit the 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 a 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. The collector 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 or her 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 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.
19:2 Accounting for Receipts of Permit Fees. Amend RSA 261:165 to read as follows:
261:165 Accounting for Receipts of Permit Fees. Each designated city official and town clerk shall keep an account of the money received by him or her for vehicle permit fees collected. The clerk or official shall remit all fees collected to the town or city treasurer, or to the treasurer’s designee as provided by RSA 41:29, VI, at least on a weekly basis, or daily whenever permit fee receipts total [$500] $1,500 or more. Such permit fees shall be used for the general purposes of the city or town. Failure of the city official or town clerk to remit permit fees on a timely basis as required by this section shall be cause for the immediate removal from office under RSA 41:40 of the city official or under RSA 41:16-c of the town clerk. Town clerks shall be paid on orders drawn on the town treasurer by the selectmen at the rate of $.50 for each permit issued.
19:3 Effective Date. This act shall take effect 60 days after its passage.
Approved: April 25, 2011
Effective Date: June 24, 2011