N.H. Admin. Code § Rev 1905.01

Current through Register No. 49, December 5, 2024

Section Rev 1905.01 - Basic Records

The tax collector's basic records shall include:

(a) One or more tax warrant books for:

(1) Property taxes;

(2) Yield taxes;

(3) Land use change taxes; and

(4) Excavation taxes.

(b) Printed tax lists of:

(1) Each type of tax; and

(2) All taxes committed to the tax collector for collection for each year of levy;

(c) A separate tax warrant book for resident tax warrants and lists;

(d) Written notices signed by a majority of the assessing officials;

(e) A cash receipts journal or electronic printout;

(f) Tax stubs, or a duplicated or an electronic copy of paid tax bills;

(g) Copies of treasurer's remittance advices signed by the tax collector and the treasurer; and

(h) A record or electronic printout of each tax sale or tax lien.

N.H. Admin. Code § Rev 1905.01

#5356, eff 3-16-92, EXPIRED: 3-16-98

New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06; ss by #10582, eff 5-2-14