[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.