New Hampshire Revised Statutes 72:1-d – Definitions
Current as of: 2023 | Check for updates
|
Other versions
In this chapter:
I. “Date of the final tax bill” means:
(a) In towns that bill annually, the date the town mails the tax bills to the taxpayers;
(b) In towns that bill semiannually, pursuant to N.H. Rev. Stat. § 76:15-a, the date the town mails the second tax bill to the taxpayers;
(c) In towns operating with an optional fiscal year, pursuant to N.H. Rev. Stat. § 31:94-a or a special legislative act, the date the town mails the first tax bill to the taxpayers, provided that first tax bill establishes the total tax liability for the tax year and the bill includes notice that abatements must be sought from the first bill; and
(d) Notwithstanding subparagraph (c), in municipalities that bill quarterly, pursuant to N.H. Rev. Stat. § 76:15-aa, the date the municipality mails the final tax bill to the taxpayers.
II. “Date of notice of tax” means the date the board of tax and land appeals determines to be the last mailing date of the final tax bill for which relief is sought.
I. “Date of the final tax bill” means:
Terms Used In New Hampshire Revised Statutes 72:1-d
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
(a) In towns that bill annually, the date the town mails the tax bills to the taxpayers;
(b) In towns that bill semiannually, pursuant to N.H. Rev. Stat. § 76:15-a, the date the town mails the second tax bill to the taxpayers;
(c) In towns operating with an optional fiscal year, pursuant to N.H. Rev. Stat. § 31:94-a or a special legislative act, the date the town mails the first tax bill to the taxpayers, provided that first tax bill establishes the total tax liability for the tax year and the bill includes notice that abatements must be sought from the first bill; and
(d) Notwithstanding subparagraph (c), in municipalities that bill quarterly, pursuant to N.H. Rev. Stat. § 76:15-aa, the date the municipality mails the final tax bill to the taxpayers.
II. “Date of notice of tax” means the date the board of tax and land appeals determines to be the last mailing date of the final tax bill for which relief is sought.