Section 74:7-a Penalty for Failure to File.
I. Any person who fails to file a fully completed inventory form on or before April 15, unless granted an extension under RSA 74:8, shall pay a penalty of one percent of the property tax for which the person is liable. In no case, however, shall the penalty be less than $10 or more than $50. Any person who fails to file an inventory form and who becomes liable to pay the penalty specified in this section shall lose the right to appeal the denial of an abatement of an appraisal under RSA 75:1, but shall not lose the right to apply for, or appeal the denial of, any other type of tax relief including an appeal under RSA 72:34-a, an appraisal under RSA 75:11, or a land use change tax under RSA 79-A:7. This penalty has all the force of taxation and shall be treated as incident to the tax.
II. If a town fails to deliver the inventory blank, the penalty of loss of appeal rights shall not apply.
Source. 1977, 231:2. 1988, 57:1. 1991, 70:32. 1994, 390:6. 1995, 265:11, eff. Jan. 1, 1996. 1998, 344:2, eff. Aug. 25, 1998.