Section Tax 301.05 - Establishing the Notice of Tax Date(a) Upon receipt of the completed form, the board shall review it to ensure that it has been completed and signed.(b) The board shall then establish the notice of tax date as the day the final tax bill was mailed even if that date is a Saturday, Sunday, or holiday in accordance with RSA 21:35. The board shall compile and keep a list of all notice of tax dates.(c) If a municipality sends out amended tax bills to all taxpayers, a new notice of tax date shall be set. If a municipality sends a taxpayer an amended tax bill that increases the taxpayer's taxes, the notice of tax date for that taxpayer shall be the date established as the day the amended tax bill was sent to the taxpayer.N.H. Admin. Code § Tax 301.05
#5638, eff 9-1-93; amd by #6762, eff 7-1-98; amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8988, eff 9-24-07; ss by #9539, eff 9-8-09
Amended byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10626, Effective 6/26/2014, Expires6/26/2024.Amended by Number 32, Filed August 10, 2023, Proposed by #13688, Effective 7/19/2023, Expires 7/19/2033.