Part 10 — Taxation Division 1 General Provisions
334 Contents of tax notice
(a) the same information that is required to be shown on the tax
roll;
(b) the date the tax notice is sent to the taxpayer;
(c) the amount of the requisitions, any one or more of which
may be shown separately or as part of a combined total;
(d) except when the tax is a pr operty tax, the date by which a
complaint must be made, which date must not be less than
30 days after the tax notice is sent to the taxpayer;
(e) the name and address of the designated officer with whom a
complaint must be filed;
(f) the dates on which penalties may be imposed if the taxes are
not paid;
(f.1) information on how to re quest a receipt for taxes paid;
(g) any other information considered appropriate by the
municipality.
(2) A tax notice may show
RSA 2000
(a) one tax rate that combines all of the tax rates set by the
property tax bylaw, or
(b) each of the tax rates set by the property tax bylaw.
(3) Despite subsection (2), a tax notice must show, separately from
all other tax rates shown on the notice, the tax rates set by the
property tax bylaw to raise the revenue to pay the requisitions
referred to in section 326(1)(a)(ii) or (vi).
(4) Despite subsection (2), a tax notice may show, separately from
all other tax rates shown on the notice,
(a) the portion of the tax rates set by the property tax bylaw that
is required to raise the revenue to pay the amounts owing
under section 4(1) of the Police Act or under an agreement
referred to in section 22(1) of the Police Act, and
(b) the amount of tax imposed in respect of the portion of the
tax rates referred to in clause (a).
RSA 2000 cM-26 s334;2016 c24 s50;2017 c13 s1(29);2026 c10 s4(21)