[Adopted 6-19-1980 as Secs. 2-3-11 through 2-3-16 of the
1980 Code]
The Council shall, annually, before the first
day of July fix the tax rates on all real and personal property, household
property excluded, properly subject to taxation within and by the
Town and shall assess such taxes as may be required to provide for
the needs and purposes of the town. In determining the valuation of
property in the town, reference shall be had to the records of the
Commissioner of Revenue of the county.
As soon as practicable after taxes are assessed as provided in § 148-1, the Treasurer shall make or cause to be made for each taxpayer a tax ticket substantially in the form prescribed by the State Department of Taxation and shall send by mail to each taxpayer a bill for such taxes.
[Amended 8-16-2010; 10-12-2010; 11-28-2022]
A.
Except as otherwise provided, all taxes shall be due and payable as soon as the tax bills referred to in § 148-1 are sent. Any person failing to satisfy such tax bill on or before February 5 following the mailing thereof shall incur a penalty of 10% of the total taxes due or the sum of $10, whichever is greater.
B.
Personal property taxes shall be due and payable as soon as the tax bills referred to in § 148-1 are sent. Any person failing to satisfy such tax bill on or before February 5 following the mailing thereof shall incur a penalty of 10% of the total taxes due or the sum of $10, whichever is greater.
Interest at the rate of 10% per annum shall be collected upon the unpaid principal and penalty from January 1 of the year next after taxes assessed under § 148-1 are due and payable.
The Treasurer, after ascertaining which of the
taxes and levies assessed in the Town cannot be collected, shall,
not later than August 1 in each year, make out lists as follows:
A.
A list of real estate on the Commissioner of Revenue's
land book improperly placed thereon or not ascertainable, with the
amount of taxes and levies charged thereon;
B.
A list of other real estate which is delinquent for
the nonpayment of the taxes and levies thereon;
C.
A list of such of the taxes and levies assessed on
tangible personal property, machinery and tools and merchants' capital,
and other subjects of local taxation, except real estate, as he or
she is unable to collect; and
D.
A list of such of the taxes on intangible personal
property as he or she is unable to collect.
A.
A copy of each of the three lists mentioned in Subsection A, B and C of § 148-5 shall be submitted by the Treasurer to the Town Council at the first meeting held after the Treasurer shall have completed the lists. The Council may direct the Treasurer to certify to the Commissioner of the Revenue a copy of the list of real estate on the Commissioner's land book improperly placed thereon or not ascertainable, and the Commissioner of the Revenue shall correct his or her land book accordingly; and the Treasurer shall be given credit for the entire amount of the taxes and levies included in the list and may destroy the tax tickets made out by him or her for such taxes and levies.
C.
If the taxes and levies on any real estate appearing on the list mentioned in Subsection B of § 148-5 are not paid by the third anniversary of the original due date thereof, a lien shall be recorded by the Treasurer in the clerk's office of the Circuit Court of Rockingham County, if not previously recorded; provided, however, if the clerk has not yet recorded a lien in the delinquent land book, the Treasurer may collect, after the third anniversary of the original due date but on or before December 31 immediately following such third anniversary, any taxes which appear on the delinquent list and shall note on the list to be transmitted to the clerk that payment thereof has been made or report the payment to the clerk if the list has already been transferred.
No persons shall willfully fail or refuse to
timely file a return required for property tax purposes or make a
false statement in such return with the intent to defraud.
It shall be an offense for any person to fail
to abide by this article, and any person found guilty thereof shall
be subject to a fine not to exceed $2,500 or imprisonment for a period
not to exceed 12 months, or both. Each day any violation of this article
shall continue shall constitute a separate offense.
