New Hampshire RSA — Title V (Taxation)
RSA 76:17-d
Abatement Refund. –
Official textgencourt.state.nh.us
The selectmen or assessors may apply all or a portion of the amount of any taxes abated, along with interest computed according to this chapter, to any outstanding taxes owed by the taxpayer to the municipality. Taxes shall be considered outstanding if they are subject to interest pursuant to RSA 76:13. The selectmen or assessors shall send notice to the taxpayer of the amount credited against outstanding taxes and the date the credit was recorded.
Source: view the official text
In this chapter (40 sections)
- 76:4 · Taxes Includable in One Assessment. –
- 76:5 · What Taxes Assessed. –
- 76:6 · Overlay. –
- 76:7 · Record of Inventories and Taxes. –
- 76:7-a · Posting of Excerpts of Inventories. –
- 76:8 · Commissioner's Warrant. –
- 76:9 · Repealed by 2016, 85:10, I, eff. July 18, 2016. –
- 76:10 · Selectmen's Lists and Warrant. –
- 76:10-a · Jeopardy Assessment. –
- 76:11 · Delivery of List; Notice to Taxpayer; Other Bills. –
- 76:11-a · Information. –
- 76:11-b · Notice of Arrearage. –
- 76:12 · List of Resident Taxes. –
- 76:13 · Interest. –
- 76:13-a · Resident Tax Penalty. –
- 76:13-b · Limitations on Interest When Tax Relief is Granted. –
- 76:14 · Correction of Omissions, or Improper Assessment. –
- 76:15 · Amendments of Inventories and Tax Lists. –
- 76:15-a · Semi-Annual Collection of Taxes in Certain Towns and Cities. –
- 76:15-aa · Quarterly Billing of Taxes in Certain Towns and Cities. –
- 76:15-b · Local Option. –
- 76:15-c · Collection of Property Taxes in Certain Municipalities. –
- 76:16 · By Selectmen or Assessors. –
- 76:16-a · By Board of Tax and Land Appeals. –
- 76:16-b · Repealed by 1995, 194:1, eff. Aug. 11, 1995. –
- 76:16-c · Abatement of Resident Taxes. –
- 76:16-d · Extensions of Application; Reply and Appeal Deadlines. –
- 76:16-e · Timely Filing. –
- 76:16-f · Abatement; Equalization of Market Value. –
- 76:17 · By Court. –
- 76:17-a · Interest. –
- 76:17-b · Filing Fee Reimbursed. –
- 76:17-c · Effect of Abatement Appeal on Subsequent Taxes. –
- 76:17-d · Abatement Refund. –
- 76:18 · Repealed by 2014, 46:1, I, eff. July 26, 2014. –
- 76:19 · Repealed by 2014, 46:1, II, eff. July 26, 2014. –
- 76:19-a · Abatement for Brownfields Property. –
- 76:20 · Record. –
- 76:20-a · Repealed by 2021, 170:2, eff. Nov. 1, 2022. –
- 76:21 · Prorated Assessments for Damaged Buildings. –