N.H. Admin. Code § Cub 309.05

Current through Register No. 1, January 2, 2025
Section Cub 309.05 - Form A-5W Land Use Change Warrant
(a) The municipal assessing officials shall complete and submit Form A-5W "Land Use Change Tax Warrant" as approved by the board, to the municipal tax collector to serve as the warrant for collection of the land use change tax.
(b) The municipal assessing officials shall complete the Form A-5W and provide in:
(1) STEP 1 of Form A-5W, the name and address of the municipality in which the land use change tax warrant is being committed;
(2) STEP 2 (a) of Form A-5W, the name of the county in which the municipality resides;
(3) STEP 2 (b) of Form A-5W, the name of the municipality tax collector;
(4) STEP 2 (c) of Form A-5W, the name of the municipality for which the tax collector collects tax;
(5) STEP 2 (d) of Form A-5W, the dollar amount of the land use change tax being assessed by the municipal assessing officials for which the tax collector shall collect;
(6) STEP 2 (e) of Form A-5W, the name of the municipality for which the municipal assessing officials are assessing the land use change tax;
(7) STEP 2 (f) of Form A-5W, the day that the municipal assessing officials signed the Form A-5 "Municipality Land Use Change Tax Bill" and Form A-5W;
(8) STEP 2 (g) of Form A-5W, the name and address of either the owner or the right-of-way responsible party to whom the land use change tax is to be billed;
(9) STEP 2 (h) of Form A-5W, the municipality tax map and lot number on which the land use change tax is being assessed; and
(10) STEP 3 of Form A-5W, the printed name(s), signature(s), and date of signature of the majority of the municipal assessing officials confirming the date on which the land use change tax is to be billed.
(c) The municipal assessing officials shall submit the Form A-5W to the municipal tax collector along with the signed Form A-5 "Municipality Land Use Change Tax Bill".

N.H. Admin. Code § Cub 309.05

Derived from Volume XXXIX Number 37, Filed September 12, 2019, Proposed by #12857-B, Effective 8/23/2019, Expires 8/23/2029.