RSA 76:13-b — Limitations on Interest When Tax Relief is Granted. –

Notwithstanding any provisions of RSA 76:13 or 76:15-a or 76:15-b to the contrary:
I. Interest on tax deferrals for the elderly and disabled granted pursuant to RSA 72:38-a will accrue at 5 percent beginning 30 days after the date of the final tax bill.
II. No interest shall be charged on any taxes abated pursuant to RSA 76 on the grounds of poverty or hardship and inability to pay.
III. No interest shall be charged on that portion of taxes of any residential property for which an exemption or tax credit is granted pursuant to RSA 72.