N.H. Admin. Code § Rev 1905.10

Current through Register No. 2, January 9, 2025

Section Rev 1905.10 - Annual Reports

(a) Form MS-61, "Tax Collector's Report", shall be filed by the tax collector to report to the municipality and the department on all tax collection activities of the municipality.

(b) On the MS-61, the municipal tax collector shall provide:

(1) Name of municipality and year ending;

(2) The following amounts regarding liens:

a. At the beginning of the year;

b. Executed during the year;

c. Redeemed during the year;

d. Unredeemed liens that were abated;

e. Deeded to the municipality; and

f. Balance at the end of the year;

(3) Uncollected taxes at beginning of year;

(4) Taxes committed;

(5) Overpayments;

(6) Amounts remitted to treasurer;

(7) Abatements;

(8) Uncollected taxes; and

(9) Dated signature of the tax collector.

(c) Form MS-61 shall be filed by:

(1) March 1 by municipalities reporting on a fiscal year basis pursuant to RSA 31:94; or

(2) September 1 by municipalities reporting on an optional fiscal year basis pursuant to RSA 31:94-a.

(d) Form MS-61 shall be filed with:

(1) New Hampshire Department of Revenue Administration Municipal and Property Division by uploading it to the Municipal Tax Rate Setting Portal (MTRSP); or by

(2) Hand delivering it to the department at:

Governor Hugh J. Gallen Office Park South

109 Pleasant Street

Medical and Surgical Building

Concord, NH.

N.H. Admin. Code § Rev 1905.10

#8599, eff 4-6-06; ss by #10582, eff 5-2-14

Amended by Number 15, Filed April 11, 2024, Proposed by #13918, Effective 3/29/2024, Expires3/29/2034 (see Revision Note at chapter heading for Rev 1900).