CHAPTER 104
SB 255 – FINAL VERSION
2012 SESSION
10/04
SENATE BILL 255
AN ACT relative to liens for land use change tax assessments.
SPONSORS: Sen. Barnes, Jr., Dist 17; Sen. Stiles, Dist 24; Sen. Boutin, Dist 16
COMMITTEE: Public and Municipal Affairs
This bill increases the time before expiration of the lien created by the assessment of a land use change tax under RSA 79-A.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
12-2943
10/04
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twelve
AN ACT relative to liens for land use change tax assessments.
Be it Enacted by the Senate and House of Representatives in General Court convened:
104:1 Current Use; Land Use Change Tax; Lien. Amend RSA 79-A:7, II(e) to read as follows:
(e) All land use change tax assessments levied under this section shall, on the date of the change in use, create a lien upon the lands on account of which they are made and against the owner of record of such land or against the responsible party pursuant to RSA 79-A:7, VI(e). Furthermore, such liens shall continue for a period of [18] 24 months following the date upon which the local assessing officials receive written notice of the change of use from the landowner or his agent, or the date the local assessing officials actually discover that the land use change tax is due and payable, and such assessment shall be subject to statutory collection proceedings against real estate as prescribed by RSA 80.
104:2 Collection of Taxes; Land Use Change Tax Lien. Amend RSA 80:85 to read as follows:
80:85 Lien Procedure; Land Use Change Tax. All land use change tax assessments levied under RSA 79-A:7 shall, on the date of the change in use, create a lien upon the lands on account of which they are made and against the owner of record of the said land. Furthermore, such liens shall continue for a period of [18] 24 months following the date upon which the local assessing officials receive written notice of the change in use from the landowner or his agent, or the date upon which the local assessing officials actually discover that the land use change tax is due and payable, and such assessment shall be subject to the real estate tax lien procedure by the tax collector prescribed by RSA 80:59.
104:3 Effective Date. This act shall take effect 60 days after its passage.
Approved: May 29, 2012
Effective Date: July 28, 2012