reglab/housing_qa huggingface dataset:
NH Rev Stat § 79-H:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-H - Taxation of Certain Chartered Public School Facilities|Section 79-H:3 - Definitions.

    79-H:3 Definitions. –||In this chapter:||I. "Assessing official" means the assessing authority of any town, city, or place.||II. "Board of tax and land appeals" means the board of tax and land appeals established pursuant to the provisions of RSA 71-B:1.||III. "Commissioner" means the commissioner of the department of revenue administration.||IV. "Qualifying chartered public school facility" means the building, or portion thereof, and the land appurtenant thereto, which, pursuant to a rental or lease agreement, is used exclusively as a chartered public school, established and operating under RSA 194-B, and which is rented or leased from an owner who is not exempt from property taxation under RSA 72.|||Source. 2015, 266:1, eff. July 20, 2015.|
NH Rev Stat § 79-H:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-H - Taxation of Certain Chartered Public School Facilities|Section 79-H:4 - Appraisal of Qualifying Chartered Public School Facilities.

    79-H:4 Appraisal of Qualifying Chartered Public School Facilities. –||I. The assessing officials in any municipality adopting the provisions of this chapter shall appraise qualifying chartered public school facility property at no more than 10 percent of its market value.||II. No owner of land and buildings renting or leasing to a qualifying chartered public school facility shall be entitled to have the property appraised for any tax year under the provisions of this chapter unless the owner applies to the assessing officials on or before April 15 of said year, on a form approved and provided by the commissioner, to have the property so appraised. Such application shall include a verified copy of the rental or lease agreement containing terms and provisions identifying the specific real property exclusively used by the chartered public school for the purposes of RSA 194-B and payment terms under the rental or lease agreement which assign the tax exemption under this chapter to the benefit of the chartered public school. If any owner satisfies the assessing officials that it was prevented by accident, mistake, or misfortune from filing such application on or before April 15, the assessing officials may receive the application at a later date and appraise the property under this chapter; but no such application shall be received after the local tax rate has been approved by the commissioner for that year.||III. The assessing officials shall notify the applicant on a form provided by the commissioner no later than July 1, or within 15 days if the application is filed after July 1, of their decision to classify or refuse to classify the property under the provisions of this chapter by delivery of such notification to the owner in person or by mailing such notification to the owner's last and usual place of abode.||IV. A list of all qualifying chartered public school facilities assessed under this chapter and their owners in each town or city shall be filed by the respective assessing officials each year. Such list shall be part of the record and subject to inspection as provided in RSA 76:7.||V. The commissioner shall include on the inventory blank, required under RSA 74:4, a question concerning whether any changes have been made in the use of a qualifying chartered public school facility. The question shall be written to enable the assessing officials to locate qualifying facilities which may require a change in assessment and to fit the context of the blank.|||Source. 2015, 266:1, eff. July 20, 2015.|
NH Rev Stat § 79-H:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-H - Taxation of Certain Chartered Public School Facilities|Section 79-H:5 - Appeal to Board of Tax and Land Appeals.

    79-H:5 Appeal to Board of Tax and Land Appeals. –||I. If the assessing officials deny in whole or in part any application for assessment of certain property as a qualifying chartered public school facility, the applicant, having complied with the requirements of RSA 79-H:4, II may, on or before 6 months after any such action by the assessing officials, in writing and upon a payment of a $65 filing fee, apply to such board for a review of the action of the assessing officials.||II. The board of tax and land appeals shall investigate the matter and shall hold a hearing if requested as provided in this section. The board shall make such order thereon as justice requires, and such order shall be enforceable as provided hereafter.||III. Upon receipt of an application under the provisions of paragraph I, the board of tax and land appeals shall give notice in writing to the affected town or city of the receipt of the application by mailing such notice to the town or city clerk thereof by certified mail. Such town or city may request in writing a hearing on such application within 30 days after the mailing of such notice. If a hearing is requested by a town or city, the board shall, not less than 30 days prior to the date of hearing upon such application, give notice of the time and place of such hearing to the applicant and the town or city in writing. Nothing contained herein shall be construed to limit the rights of taxpayers to a hearing before the board of tax and land appeals.||IV. The applicant and the town or city shall be entitled to appear by counsel, may present evidence to the board of tax and land appeals, and may subpoena witnesses. Either party may request that a stenographic record be kept of the hearing. Any investigative report filed by the staff of the board shall be made a part of such record.||V. In such hearing, the board of tax and land appeals shall not be bound by the technical rules of evidence.||VI. Either party aggrieved by the decision of the board of tax and land appeals may appeal pursuant to the provisions of RSA 71-B:12. For the purposes of such appeal, the findings of fact by said board shall be final. Any such appeal shall be limited to questions of law. An election by an applicant to appeal in accordance with this paragraph shall be deemed a waiver of any right to petition the superior court in accordance with RSA 79-H:6.||VII. A copy of an order by the board of tax and land appeals, attested as such by the chairman of the board, if no appeal is taken hereunder, may be filed in the superior court for the county or in the Merrimack county superior court at the option of said board; and, thereafter, such order may be enforced as a final judgment of the superior court.|||Source. 2015, 266:1, eff. July 20, 2015.|
NH Rev Stat § 79-H:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-H - Taxation of Certain Chartered Public School Facilities|Section 79-H:6 - Appeal to Superior Court.

    79-H:6 Appeal to Superior Court. –||If the assessing officials deny in whole or in part any application for assessment of the property or portion thereof as a qualifying chartered public school facility, the applicant, having complied with the requirements of RSA 79-H:4, II may, within 6 months after notice of denial, apply by petition to the superior court of the county, which shall make such order thereon as justice requires. Any appeal to the superior court under this section shall be in lieu of an appeal to the board of tax and land appeals pursuant to RSA 79-H:5.|||Source. 2015, 266:1, eff. July 20, 2015.|
NH Rev Stat § 79-H:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-H - Taxation of Certain Chartered Public School Facilities|Section 79-H:7 - Enforcement.

    79-H:7 Enforcement. –||All taxes levied pursuant to assessments under this chapter which are not paid when due shall be collected in the same manner as provided in RSA 80.|||Source. 2015, 266:1, eff. July 20, 2015.|
NH Rev Stat § 79-H:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-H - Taxation of Certain Chartered Public School Facilities|Section 79-H:8 - Disposition of Revenues.

    79-H:8 Disposition of Revenues. –||All money received by the tax collector pursuant to the provisions of this chapter shall be for the use of the town or city.|||Source. 2015, 266:1, eff. July 20, 2015.|
NH Rev Stat § 80:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:1 - When Payable.

    80:1 When Payable. –||Resident taxes shall be paid to the collector on demand, without previous notice.|||Source. 1913, 82:3. PL 66:1. RL 80:1. RSA 80:1. 1973, 486:5, eff. Aug. 29, 1973.|
NH Rev Stat § 80:1-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:1-a - Prepayment of Resident Tax.

    80:1-a Prepayment of Resident Tax. –||Any town or city may authorize prepayment of the resident tax, and acceptance of the prepayment. In a town, the decision shall be by vote at a town meeting under a proper article in the warrant. In a city, the decision shall be by vote of the governing body. If authorized, any person liable for resident tax may pay the tax at any time from April 1 until he receives notice of the assessed resident tax. The collector shall receive the payment, issue a receipt, and credit the amount paid toward the resident tax later assessed for the year. Each month, the tax collector shall submit a list of all prepayments received to the assessing officials. Once adopted, authority to make and receive prepayments shall continue until rescinded by the same method used for adoption.|||Source. 1979, 186:1. 1981, 230:1, eff. June 11, 1981.|
NH Rev Stat § 80:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:2 - Distraint.

    80:2 Distraint. –||The collector may distrain the goods, chattels, personal estate, property interest, right, or credit of such person upon his neglect or refusal to pay the tax assessed upon him.|||Source. 1913, 82:4, 5. 1915, 107:1; 159:1. PL 66:2. RL 80:2. RSA 80:2. 1971, 227:1. 1991, 163:34, eff. May 27, 1991.|
NH Rev Stat § 80:2-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:2-a - Relocation of Buildings or Structures.

    80:2-a Relocation of Buildings or Structures. –||No building or structure that is taxed as real estate, except manufactured housing constituting the stock-in-trade of a dealer in the business of selling manufactured housing, shall be moved from the location where it was last taxed unless the owner thereof shall produce and deliver to the person moving the same a receipted tax bill for the tax assessed as of April 1, a certificate from the tax collector of the city or the selectmen of the town that all property taxes owed have been paid in full, or a statement signed by a majority of the board of selectmen or assessors that the same may be relocated without the payment of the assessed taxes. The person or persons moving such building or structure shall hold the receipted tax bill, certificate, or statement from the tax collector or selectmen during the period of transit of the building or structure, and upon arrival at its destination, deliver the same to the owner of the building or structure. Any person who fails to comply with the provisions of this section shall be guilty of a misdemeanor.|||Source. 1983, 230:9. 1992, 128:1. 1995, 28:1, eff. June 23, 1995.|
NH Rev Stat § 80:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:3 - Notice to Director of Division of Motor Vehicles of Default in Payment.

    80:3 Notice to Director of Division of Motor Vehicles of Default in Payment. –||Before any collector of taxes or deputy shall notify the director of the division of motor vehicles that the resident tax of any person is unpaid, the collector or deputy shall make a demand in person or in writing by registered mail, limited to delivery to addressee only, return receipt requested, from such delinquent taxpayer or the person who is liable therefor. If such person neglects or refuses to pay the tax within 14 days, the collector may certify under the penalties of perjury upon a form provided by the director of the division of motor vehicles, containing the name and address of the taxpayer or person liable for payment of the tax and such other information as the director may require, that to the best of the collector's knowledge and belief such tax is unpaid, that demand in person or in writing by registered mail, as aforesaid, has been made and that the taxpayer or person liable for payment of the tax neglects and refuses to pay the same and request the director to take such action as may seem proper. The receipt of such certification by the director shall be sufficient evidence to require the director to revoke the registration of the person or persons named therein as provided in RSA 260:6; and until such time as evidence of payment of the tax has been furnished the director when the registration may be restored.|||Source. 1953, 173:3. RSA 80:3. 1961, 166:3. 1973, 486:6. 2003, 112:2, eff. Aug. 5, 2003.|
NH Rev Stat § 80:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:4 - Powers of Collector.

    80:4 Powers of Collector. –||Every collector, in the collection of taxes committed to him and in the service of his warrant, shall have the powers vested in constables in the service of civil process, which shall continue until all the taxes in his list are collected. Any assessments report issued by the commissioner pursuant to RSA 21-J:11-a shall not affect the authority of the tax collector to issue tax bills and to exercise all powers contained in this chapter for the collection of taxes.|||Source. RS 45:1. CS 48:1. GS 54:1. GL 58:1. PS 60:1. PL 66:3. RL 80:3. 2001, 158:59. 2003, 307:14, eff. July 1, 2003.|
NH Rev Stat § 80:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:5 - Notice to Persons.

    80:5 Notice to Persons. –||The collector shall give notice of such tax to every person taxed, or leave a notice thereof in writing at his abode, 14 days at least before he shall distrain therefor, unless in cases where he has reason to believe such person is about to remove from town. But no notice of the tax shall be necessary under this section if the tax is against a person who is not an inhabitant of the state, or if the person against whom the tax was assessed has removed from the town.|||Source. RS 45:2. CS 48:2. GS 54:2. 1868, 1:14. GL 58:2. PS 60:2. PL 66:4. RL 80:4.|
NH Rev Stat § 80:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:6 - Notice to Corporations.

    80:6 Notice to Corporations. –||The collector shall give the same notice, in writing, of all taxes assessed against any corporation, to the cashier, treasurer or some principal officer of the corporation.|||Source. RS 45:3. CS 48:3. GS 54:3. GL 58:3. PS 60:3. PL 66:5. RL 80:5.|
NH Rev Stat § 80:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:7 - Contractors' Taxes.

    80:7 Contractors' Taxes. –||Whenever any person, firm or corporation enters into a contract or agreement with the state or any political subdivision thereof it shall be a term or condition of such contract that the state or such political subdivision shall withhold or retain from the contract price provided for in such contract such sum or sums as will secure the payment of the taxes levied and assessed against the property of such contractor or against property for which such contractor may be liable for the payment of taxes thereon, until such taxes are paid by such contractor, or are authorized paid by him from the sums so withheld, provided the collector of taxes or other person responsible for the collection of such taxes notifies the treasurer of the state or political subdivision that such taxes have been assessed but are unpaid. Such notice shall not be given to the treasurer as aforesaid until the expiration of a period of 10 days after the collector or other person responsible for the collection of the taxes has presented or sent by first class mail, postage prepaid, addressed to the last known address of such contractor a tax bill, or a duplicate or copy of the tax bill presented or sent to a subcontractor or lessee for the payment of whose taxes said contractor is liable together with a notation to said contractor stating therein a date certain when said collector or other person responsible for the collection of such taxes will notify the treasurer as aforesaid. If the taxes so assessed are not paid by the person, firm or corporation liable therefor by December 1 of the year of assessment, the treasurer, upon notice from the collector of taxes that the taxes remain unpaid, shall pay over the amounts withheld to the collector and take his receipt therefor which shall be a full and complete discharge of the treasurer from any further liability for the sum so withheld. If on December 1 the person, firm or corporation is not entitled to sufficient sums under the contract from which the treasurer can withhold the amount of taxes due, the treasurer as soon thereafter as sufficient sums are available for the purpose shall immediately pay over to the collector the sums so withheld. If the person, firm or corporation shall pay to the collector the taxes for which he or it is liable after notice to withhold by the collector to the treasurer, the collector shall immediately notify the treasurer so withholding, and the sum so withheld shall be paid to the person, firm or corporation, if otherwise due.|||Source. 1953, 22:1. RSA 80:7. 1961, 165:1, eff. Aug. 6, 1961.|
NH Rev Stat § 80:7-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:7-a - Subcontractors' Taxes.

    80:7-a Subcontractors' Taxes. –||Whenever a person, firm or corporation enters into a contract or agreement with the state or any political subdivision thereof and such contractor employs a subcontractor to perform any of the work contemplated by such contract or agreement, it shall be a stated term or condition of such contract, that said contractor will be liable for the payment of any taxes assessed in the name of and upon the property of the subcontractor, used by said subcontractor in the performance of said subcontract if assessed while said contract is being performed, to the extent of any sum or sums that may be due from the contractor to the subcontractor at the time of or after the contractor has been notified by the collector of taxes in writing that payment of said taxes has been demanded of said subcontractor but said subcontractor has failed, neglected or refused to pay the same. Said contractor may retain from the contract price the amount for which he is liable hereunder. The amount of the taxes for which the said contractor may be liable hereunder may be withheld or retained from the contract price under the provisions of RSA 80:7.|||Source. 1961, 165:2, eff. Aug. 6, 1961.|
NH Rev Stat § 80:7-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:7-b - User's Taxes.

    80:7-b User's Taxes. –||Whenever a person, firm or corporation enters into a contract or agreement with the state or any political subdivision thereof and such contractor has in his possession and uses any taxable property owned by another upon the job to be performed under the contract or agreement, it shall be a stated term or condition of such contract that the contractor having such property in his possession shall be liable for the amount of taxes assessed against such property in the name of the owner of such property while the same is in the possession of such contractor to the extent of the amount of any sum or sums of money that may be due from said contractor to the owner of such property for rental or hire thereof at the time of or after the collector of taxes has notified said contractor in writing that he has made demand upon the owner of such property for payment of the taxes assessed upon said property but that the owner of such property has failed, neglected or refused to pay said taxes. Said contractor may retain from the sums to be paid for the use of such property the amount for which he is liable hereunder. The amount of the taxes for which the said contractor may be liable hereunder may be withheld or retained from the contract price under the provisions of RSA 80:7.|||Source. 1961, 165:2, eff. Aug. 6, 1961.|
NH Rev Stat § 80:7-c (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:7-c - Exemption From Attachment.

    80:7-c Exemption From Attachment. –||The sums so withheld by the treasurer of the state or any political subdivision thereof upon notice from a collector of taxes under the provisions of RSA 80:7 and the sums so withheld and to be withheld by any contractor under the provisions of 80:7-a and 80:7-b shall be exempt from attachment, garnishment and trustee process by any person except in an action or suit brought by the collector of taxes to collect such taxes.|||Source. 1961, 165:2, eff. Aug. 6, 1961.|
NH Rev Stat § 80:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:8 - Distraint.

    80:8 Distraint. –||Upon neglect or refusal of any person or corporation to pay the taxes assessed upon them, the collector may distrain the goods, chattels, personal estate, property interest, right, or credit of such person or corporation.|||Source. RS 45:4. CS 48:4. GS 54:4. GL 58:4. PS 60:4. PL 66:6. 1939, 40:1. RL 80:6. RSA 80:8. 1991, 163:35, eff. May 27, 1991.|
NH Rev Stat § 80:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:9 - Exemption From.

    80:9 Exemption From. –||No distress shall be made of any person's tools or implements necessary for his trade or occupation, nor of his arms, nor of household utensils necessary for upholding life, nor of bedding or apparel necessary for him or his family.|||Source. RS 45:5. CS 48:5. GS 54:5. GL 58:5. PS 60:5. PL 66:7. RL 80:7.|
NH Rev Stat § 80:10 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:10 - Procedure.

    80:10 Procedure. –||The collector shall keep the property distrained 4 days at the cost of the owner. If the tax, cost and charges are not then paid he shall post, in 2 or more public places in the town where the sale is to be, 24 hours before the time of sale, a notice of the place, day and hour of sale, with a particular description of the property to be sold; and at the time and place appointed, which shall be in the town where the distress is made, between the hours of 10 in the forenoon and 6 in the afternoon, and within 48 hours after the expiration of said 4 days, he shall sell the same at auction.|||Source. RS 45:6. CS 48:6. GS 54:6. GL 58:6. PS 60:6. PL 66:8. RL 80:8.|
NH Rev Stat § 80:11 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:11 - Account of Taxes, Charges, Etc.

    80:11 Account of Taxes, Charges, Etc. –||A particular account in writing of the taxes of the delinquent, the collector's fees, the charges of keeping and sale, and the amount of sale of each article, with the overplus, if any, after deducting taxes and charges, shall be delivered immediately upon such sale to the owner, or be ready to be delivered to him upon request.|||Source. RS 45:7. CS 48:7. GS 54:7. GL 58:7. PS 60:7. PL 66:9. RL 80:9.|
NH Rev Stat § 80:12 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:12 - to 80:15 Repealed by 1971, 227:2, eff. Aug. 17, 1971.

    80:12 to 80:15 Repealed by 1971, 227:2, eff. Aug. 17, 1971. –|