Form A-5w - Current Use Land Use Change Tax Collector'S Warrant Page 2
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1
2NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
FORM
A-5W
CURRENT USE LAND USE CHANGE TAX COLLECTOR’S WARRANT
INSTRUCTIONS
GENERAL INSTRUCTIONS
WHO MUST FILE
WHEN DUE
Assessing Offi cials shall complete Form A-5W, Tax Collectors Warrant,
Payment of the land use change tax, together with the recording fees due
to assess the Current Use Land Use Change Tax, as approved by the
the register of deeds, shall be due not later than 30 days after mailing of
board, to serve as a warrant with which the tax collector shall collect the
the tax bills for such tax, and interest at the rate of 18 percent per annum
tax from the property owner.
shall be due thereafter on any taxes not paid within the 30-day period.
WHAT TO FILE
COLLECTION OF UNPAID TAX
The Form A-5W, Current Use: Land Use Change Tax Collector’s Warrant.
All land use change tax assessments levied under this section shall, on
Assessing offi cials shall submit Form A-5W, Current Use: Land Use
the date of the change in use, create a lien upon the land on account
Change Tax Collectors Warrant, as approved by the board, to the Tax
of which they are made and against the owner of record of such land or
collector to serve as a warrant with which the tax collector shall collect
against the responsible party pursuant to RSA 79-A:7, II(e). Furthermore,
the tax.
such liens shall continue for a period of 24 months following the date
upon which the local assessing offi cials receive written notice of the
WHERE TO FILE
change of use from the landowner or his agent, or the date the local
Once completed and signed in black ink, this form and attachments
assessing offi cials actually discover that the land use change tax is due
shall be fi led as follows:
and payable, and such assessment shall be subject to statutory collection
proceedings against real estate as prescribed by RSA 80.
Original and 2 copies: Local Tax Collector
ADA
TAX COLLECTORS PROCEDURES
Individuals who need auxiliary aids for effective communication in
Upon receipt of the land use change tax warrant and the prescribed
programs and services of the department are invited to make their
forms, the tax collector shall mail the duplicate copy of the tax bill to
needs and preferences known to the NH Department of Revenue
the owner responsible for the tax as the notice thereof. Such bill shall
Administration.
be mailed, at the latest, within 18 months of the date upon which the
NEED HELP?
local assessing offi cials receive written notice of the change of use from
the landowner or his agent, or within 18 months of the date the local
Contact the Property Appraisal Division at (603) 230-5950.
assessing offi cials actually discover that the land use change tax is
due and payable. Upon receipt of payment, but except for proceedings
under RSA 79-A:7, II(e), the collector shall forward the original tax bill
to the register of deeds of the county in which the land is located for the
purpose of releasing recorded contingent liens required under RSA 79-
A:5, VI. The tax bill shall state clearly whether all, or only a portion, of the
land affected by the notice of contingent lien is subject to release. The
recording fee charged by the register of deeds shall be paid by the owner
of the land in accordance with the fees to which the register of deeds is
entitled under RSA 478:17; 478:17-f or 478:17-g, I as applicable.
A-5W
Rev 08/2012
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