[NRO 1975, T. 4, § 1501; NRO 1987,
§ 2-731; amended 10-11-1983 by Ord. No. O-83-142; 2-26-2008 by Ord. No.
O-08-07]
Taxes upon real estate shall be paid in two
payments each year. The first payment shall be due on July 1 and shall
be equal to 1/2 of the previous year's tax rate multiplied by the
current assessment The second payment shall be due in December and
shall be equal to the tax assessed against the real estate on April
1 on that year, minus the amount due in the first payment. Interest
charged upon taxes under this section shall be in the amount and as
prescribed in RSA 76: 13 and 76:15-a. The Collector of Taxes shall
state on the tax bill the date from which interest will be charged
and such date shall be determined by the day the Collector sends out
the last bill on his list. The Collector shall notify the Tax Commission
in writing of the date on which the last tax bill was sent.
[NRO 1975, T. 4, § 1502; NRO 1987,
§ 2-732; amended 10-11-1983 by Ord. No. O-83-142]
In addition to the duties prescribed in the
Charter and by ordinance or other law, the Collector of Taxes shall,
each month during his term of office and while his list of taxes shall
remain uncollected as to the City, make a return to the Chief Financial
Officer of all sums of money collected as principal and interest during
the month next prior. If no such sum of money shall have been received
by the Collector it shall be the duty of the Collector, each month,
to make a return of the fact to the Chief Financial Officer.
[NRO 1987, § 2-732.1; amended 11-24-1987 by Ord. No.
O-87-175; 2-26-2008 by Ord. No. O-08-07]
The City of Nashua hereby adopts the provisions
RSA 80:58 et seq., as it may be amended from time to time, relative
to real estate tax liens and municipal tax sale practices. The Collector
of Taxes should be responsible for carrying out the requirements of
said provisions of state law.
[NRO 1975, T. 4, § 1505; NRO 1987,
§ 2-733; amended 11-29-1978 by Ord. No. O-78-129; 10-11-1983 by Ord. No.
O-83-142; 7-12-1994 by Ord. No. O-94-36]
A. Upon conveyance of real estate to the City by execution
of a tax deed for nonpayment of taxes, the Board of Aldermen shall,
by majority vote, either retain and hold the property for public use,
or authorize the Mayor to convey such property according to one of
the following methods:
(1) Convey by deed subsequent to an advertised public
auction.
(2) Convey by deed subsequent to the acceptance of advertised
sealed bids.
(3) Dispose of the property as justice may require.
B. Under methods in Subsection
A(1) and
(2), the Mayor shall have the power to establish the minimum amount for which the property is to be sold, and the terms and conditions of the sale.
C. Under method in Subsection
A(2), the Board of Aldermen shall review and approve the bid recommended by the Mayor prior to its acceptance.
D. Under method in Subsection
A(3), the Board of Aldermen shall, by resolution, determine the manner of disposition and authorize the Mayor to dispose of the property accordingly.
[NRO 1987, § 2-734; amended 7-8-1986 by Ord. No. O-86-79]
The City hereby adopts the provisions of RSA
72:1-c, which authorizes the City to elect not to assess, levy and
collect a residence tax.
[NRO 1987, § 2-737; amended 2-28-1989 by Ord. No.
O-88-69]
The provisions of New Hampshire RSA 79-A: 25(II)
are hereby adopted by the City in order that 100% of all revenues
or payments collected pursuant to RSA 79-A, plus any real estate tax
assessed upon land on the current use list, as amended from time to
time, after the effective date of this section, shall be placed in
the City Conservation Fund in accordance with RSA 36-A:5(III). Said
revenue shall be deposited in the conservation fund at the time of
collection, and said fund is hereby authorized and created in accordance
with RSA 36-A:5. Monies deposited in said fund may be expended by
the Conservation Commission in accordance with applicable law and
ordinances, subject to the approval of the Board of Aldermen.
[NRO 1987, § 2-738; amended 7-10-1990 by Ord. No.
O-90-37]
All delinquent taxes, charges or fees due to
the City from any person or business shall, in all cases, be deducted
from any money that may become due such person or business from the
City, and such person or business shall receive the balance over and
above the amount due for such delinquent taxes, charges or fees.