New Hampshire Revised Statutes 80:1-a – Prepayment of Resident Tax
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In New Hampshire Revised Statutes 80:1-a
- governing body: shall mean the board of selectmen in a town, the board of aldermen or council in a city or town with a town council, the school board in a school district or the village district commissioners in a village district, or when used to refer to unincorporated towns or unorganized places, or both, the county commissioners. See New Hampshire Revised Statutes 21:48
- month: shall mean a calendar month, and the word "year" a calendar year, unless otherwise expressed; and the word "year" shall be equivalent to the expression "year of our Lord. See New Hampshire Revised Statutes 21:8
- person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
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 Once adopted, authority to make and receive prepayments shall continue until rescinded by the same method used for adoption.