INDEX
September 2014
Abatement
By Board of Tax and Land Appeals
94
By Court
95
By Selectmen or Assessors
93-94
Extensions
94
For Brownfields Property
95-96
For Excavation
75
For Land Use Change Tax
110
For Property Tax
93-94
For Resident Tax
94
For Use Change Tax
130
For Yield Tax
100
Interest
95
Prorated Assessments for damaged buildings
96
Refund for Abatement
95
Timely filing
95
Access to Public Records and Meetings
156-161
Adoption & Amendment of Town Codes & Ordinances
28
Affidavit of Execution of Real Estate Tax Lien
144
Agriculture
1
Aldermen
39
Amendments of Inventories & Tax Lists
91; 149
American Red Cross
54
Annual Inventory of Polls & Taxable Property
78-80
Annual List
54; 78
Application for Exemption or Tax Credit
58-59
Apportionment, Assessment & Abatement of Taxes
87-96
Appraisals of Residences
84
Appraisal of Taxable Property
6; 81-83
Acquisition or Sale of Land, Buildings
28
Assessment
87-93
Assessors
25-26
Association Dues
12
Aviation Facilities Exemption
62-63
Blind Exemption
60
Board of Land & Tax Appeals
46-47
Boat Fees
68-71
Bonds
26-27
Brownfields Program
162-163
Buildings, etc.
49; 83
Buildings on Land of Another
77
Calendar Days
143
Central Business Service Districts
14-15
Certain Disabled Veterans
60
Certificates of Title & Registration of Vehicles
180-187
Charitable, Non Profit Housing Projects
56
Checks Tendered in Payment of Taxes
143
Choice & Duties of Town Officers
25-35
Cities, Towns & Village District Highways
178-179
City Officers
38-39
Collection by Suit
142
Collection of Taxes
134-152
Collectors of Taxes
31-33
Combining Land & Building Values on the Property Tax Bill
87
Commissioner’s Warrant
88
Communications Outside Meetings
157-158
Community Revitalization Tax Relief Incentive
123-127
Compensation of Collectors
31-32; 49
Condominium Act
195
Conservation Restriction Assessment
113-115
Consideration for Use Change
130
Contractors’ Taxes
135
Corporation Property
76; 144
Correction of Omissions, Improper Assessment
90
Credit Card Payment
143
Current Use Advisory Board
104-105
Current Use Taxation
104-110
Deaf or Severely Hearing Impaired Exemption
64-65
Declaratory Judgements
198
Delivery of List
89-90
Department of Revenue Administration
3-11
Deputy Tax Collector
32
Deputy Town Clerk
30
Deputy Town Clerk-Tax Collector
34
Disabled Exemption
61-62
Disabled Servicemen – Exemption
60
Discretionary Preservation Easements
120-122
Discount
142
Discretionary Easements
116-119
Disposition of Municipal Records
18-22
Disposition & Retention Schedule
18-21
Distinct Interests
82
Distribution of Proceeds from the Sale of Tax-Deeded Property
150-151
Distraint
134; 136
Doomage
Excavated Materials
74
Inventory Blanks
79
Yield
102
Dues – Association
12
Duties of Collector
32
Economic Development & Revitalization Districts
172-177
Elderly Exemption
65-67
Election of Officers
38-39
Elections – General Provisions
203-206
Electric Plants and Pipelines
50
Electronic Payment
143
Electronic Records
22
Eminent Domain Procedure Act
200-201
Energy Efficiency & Clean Energy Districts
42-45
Environmental Investigation
136
Equilization Procedure
5-6
Equity Powers & Proceedings
199
Estates
77
Excavation Tax
72-75
Exemption for Aviation Facilities
62-63
Exemption for Improvements to Assist Persons with Disabilities
61
Exemption for Deaf or Severely Hearing Impaired Person
64-65
Exemption for the disabled
61-62
Executive Sessions
158
Extents
154
Farm
1-2
Farm Structures
128-131
Farming
1-2
Fees Relative to Collection of Taxes
Tax Sale
141-142
Tax Lien
145
Fiscal Year
12
Five-Year Valuation
83
Forest Conservation & Taxation
98-103
Current Use Taxation
104-112
Land Use Change Taxes
106-112
Yield Tax
99
Governing Body
2
Granges
55
Greenhouses
52
Hazardous & Dilapidated Buildings
168-170
Incompatibility of Offices
23; 203
Inconsistent Use Penalty
115
Information on Tax Bill
89-90
Inhabitant
1
Interest
Conservation Restriction
115
Discretionary Easements
118
Discretionary Preservation Easements
122
Land Use Change Tax
107
Property Tax Payments
90
Sewer Rents
165
Tax Lien Redemptions
146
Inventory Blanks
Penalty for Failure to File
78-80
78-79
Inventory of Property Transfers
80
Itinerant Vendors
192-193
Jeopardy Assessment
89
Land
1
Land & Buildings
83
Land Sales Full Disclosure Act
192
Land Use Change Tax
106-110
Land Use Change Tax Fund
111
Layout of Highways
178
Leasing of Air Rights
40
Legislative Body
2
Letitia Pratt Foundation, Inc.
55
Liability of Collector
142
List of Resident Taxes
90
Local Land Use Planning & Regulatory Powers
207-208
Local Licenses, Etc.
192-193
Local Regulation Excavations
171
Manager acting as Tax Collector
23
Manufactured Housing
49; 207
Meetings Open to Public
156-157
Microfilming
22
Minutes & Records Available for Inspection
158-159
Mobile Homes
2
Municipal Budget Law
16-17
Municipal Economic Development & Revitalization Districts
172-177
Municipal Lighting & Water Systems
24
Municipal Permits for Registration
181-187
Municipal Records Board
21-22
New Hampshire Congregational-Christian Conference
54
Nonpublic Sessions
158
Notice of Arrearage
90
Notice to Mortgagee
Tax Deed
138-139; 148
Tax Lien
145
Tax Sale
140-141
Notice of Redemption
Tax Lien
146
Tax Sale
138-139
Notice to Former Owner & Opportunity for Repurchase
151
Nutfield Heights, Inc.
54
Oaths of Town Office
36-37; 203
Oath – Selectmen’s
83
Optional Collection of Resident Tax
48
Optional Fiscal Year
12
Overlay
87
Part Owners
76-77; 144
Partial Payments in Redemption
Tax Lien
146
Tax Sale
139
Personal Property on Land of Another
76
Persons & Property Liable to Taxation
48-68
Persons & Property, Where & To Whom Taxed
76-77
Postponement of Execution of Tax Lien
144
Powers & Duties of Towns
12-14
Powers of City Councils
38-39
Powers of Collectors
134
Prepayment
Property Taxes
141-143
Resident Taxes
134
Preservation of Public Records, Books and Documents of Towns
34-35
Proceedings Against Real Estate
136-152
Tax Lien
137; 144-147
Tax Sale
137-142
Property Tax Rates
9-11; 28
Property Tax Year
87
Property Taxes
49-68; 134-136
Prorated Assessments for Damaged Buildings
97
Proration of Tax Credit
58
Public Corporations
12
Public parking Facilities
179
Public Utilities
51
Quarterly Billing of Taxes
91-93
Radio Towers, Antennas & Related Structures
49
Rannie Webster Foundation
55
Real Estate
1; 49; 76
Real Estate & Personal Property Tax Exemption
52-67
Real Estate Subject to Liens for Old Age Assistance
138:145
Record of Inventories & Taxes
88
Recreational Vehicles
49
Redemption
Tax Lien
146
Tax Sale
138-139
Refunds for Overpayments
144
Registers of Deeds
197
Tax Sale
137
Tax Lien
145
Registration by Municipal Agents
181-183
Relocation of Buildings or Structures
134
Removal of Tax Collector
28; 32-33
Removal of Town Clerk
28-30
Renewable Generation Facilities
67-68
Report of Tax Lien
145
Repurchase
151-152
Residence
1
Residences in Industrial or Commercial Zone
84-86
Resident
1; 76
Resident Taxes
48-49; 134
Resident Tax Penalty
90
Residential Property Subject to Housing Covenant
81-82
Retention Schedule
18-21
Right to Know Law
154-161
Sale or Acquisition of Town Owned Land, Buildings, or both
28
Salem Haven, Inc.
55
Selectmen
27-28; 205
Selectmen’s Lists & Warrant
88-89
Semi-Annual Collection of Taxes
91
Senior Citizens Housing Development Corp of Claremont
55
Separate Interests in Land
136
Separate Titles & Taxation
195
Separate Tracts
83
Sewers
164-165
Sewer Commissions
166
Sidewalks
179
Solar Energy Systems Exemption
66-67
Solid Waste Management
167
Special Revenue Funds
38
Standard & Optional Veteran’s Tax Credit
57-60
Statewide Enhanced Education Tax
87
Sub-Contractors’ Taxes
135
Subsequent Tax Payment
Tax Lien
146-147
Tax Sale
139-140
Supervision by Commissioner of Revenue Administration
32
Surviving Spouse
58
Swearing in of Officers
36
Tax Collector
25; 31-33; 206
Tax Collector – Three-Year Term
25
Tax Credit for Service-Connected Total Disability
60-61
Tax Deed
Tax Sale
140
Tax Lien
147
Tax Deferral for Elderly & Disabled
63-64
Tax Increment Financing Plan
172-177
Tax Lien
136-152
Tax Maps
13
Tax Rate
9
Tax Sale
137-142
Taxation of Farm Structures
128-131
Taxation of Incomes
97
Taxation of Qualifying Historic Buildings
132-133
Taxes in Unincorporated Towns & Unorganized Places
151
Taxes Includable in One Assessment
87
Taxpayer Inventory Blank
78-79
Telecommunications Poles and Conduits
50
Term of Office
203
Time, How Reckoned; Days Included & Excluded
2
Timely Mailing
95; 143
Town Clerk
29-31; 205
Town Clerk-Tax Collector
33-34; 206
Town Elections
203-206
Town Managers Acting as Collector of Taxes
23
Town or Village District Managers
23
Town Officers’ Associations
12
Transfer of Tax Lien
141; 148-149
Treasurers
31; 206
Trusts
77
Uncollectible Checks
144
Unincorporated Towns and Unorganized Places
153
Uniform Federal Lien Registration Act
196
User’s Taxes
135
Vacancies in Town Offices
34; 200; 202
Valuation for Bonding Limit Purposes
85
Valuation for Computing Equalized Value
84
Vessell Registration and Numbering
184-191
Veterans Organization
53-54
Veterans of Allied Forces
58
Veterans’ Tax Credit – Standard & Optional
57-59
Village Districts
41
Voluntary Payments in Lieu of Taxes
56-57
Water & Air Pollution Control Facilities
51-52
Waterworks; Flood Control
51
Wind-Powered Energy Systems Exemption
67
Woodheating Energy Systems Exemption
67
Yield Taxes
101-103