New Hampshire Revised Statutes
Title 76 - Apportionment, Assessment and Abatement of Taxes
Section 76:13 - Interest.

Source. 1860, 2373. 1861, 2491. GS 53:9. 1872, 42:1. GL 57:9. PS 59:8. PL 64:11. RL 77:11. 1943, 55:1. 1949, 61:1. RSA 76:13. 1965, 81:1. 1969, 206:1. 1970, 30:1. 1973, 486:4; 544:8. 1977, 354:1. 1981, 465:14. 1989, 39:1. 1991, 54:1; 306:9. 2001, 63:1, eff. April 1, 2001. 2018, 282:1, eff. Apr. 1, 2019.

Structure New Hampshire Revised Statutes

New Hampshire Revised Statutes

Title V - Taxation

Title 76 - Apportionment, Assessment and Abatement of Taxes

Section 76:1 - Apportionment.

Section 76:1-a - Definitions.

Section 76:2 - Property Tax Year.

Section 76:2-a - Combining Land and Building Values on the Property Tax Bill.

Section 76:3 - Education Tax.

Section 76:4 - Taxes Includable in One Assessment.

Section 76:5 - What Taxes Assessed.

Section 76:6 - Overlay.

Section 76:7 - Record of Inventories and Taxes.

Section 76:7-a - Posting of Excerpts of Inventories.

Section 76:8 - Commissioner's Warrant.

Section 76:10 - Selectmen's Lists and Warrant.

Section 76:10-a - Jeopardy Assessment.

Section 76:11 - Delivery of List; Notice to Taxpayer; Other Bills.

Section 76:11-a - Information.

Section 76:11-b - Notice of Arrearage.

Section 76:12 - List of Resident Taxes.

Section 76:13 - Interest.

Section 76:13-a - Resident Tax Penalty.

Section 76:13-b - Limitations on Interest When Tax Relief is Granted.

Section 76:14 - Correction of Omissions, or Improper Assessment.

Section 76:15 - Amendments of Inventories and Tax Lists.

Section 76:15-a - Semi-Annual Collection of Taxes in Certain Towns and Cities.

Section 76:15-aa - Quarterly Billing of Taxes in Certain Towns and Cities.

Section 76:15-b - Local Option.

Section 76:15-c - Collection of Property Taxes in Certain Municipalities.

Section 76:16 - By Selectmen or Assessors.

Section 76:16-a - By Board of Tax and Land Appeals.

Section 76:16-c - Abatement of Resident Taxes.

Section 76:16-d - Extensions of Application; Reply and Appeal Deadlines.

Section 76:16-e - Timely Filing.

Section 76:17 - By Court.

Section 76:17-a - Interest.

Section 76:17-b - Filing Fee Reimbursed.

Section 76:17-c - Effect of Abatement Appeal on Subsequent Taxes.

Section 76:17-d - Abatement Refund.

Section 76:19-a - Abatement for Brownfields Property.

Section 76:20 - Record.

Section 76:20-a - Commission to Study the Equalization Rate Used for the Calculation of a Property Tax Abatement.

Section 76:21 - Prorated Assessments for Damaged Buildings.