1. Tax Collector Duties NHTCA & DRA New Tax Collector Training Series
Intro to Town Government &
Tax Collector Duties

2. What we will cover today…
Succession Overview
After Election or Appointment
Government in New Hampshire
Review of Town Officials

3. NEW COLLECTORS WORKSHOP
Now what?
After Election or Appointment
Take your oath
New Hampshire Constitution, Part 2, Article 84
Appointed – Written Contract
Audit
Recommittal Warrant
Appoint Deputy
I, {state your complete name} do solemnly and sincerely swear and affirm, that I will faithfully and impartially discharge and perform all the duties incumbent on me as {elected or appointed office} according to the best of my abilities, agreeably to the rules and regulations of the constitution and laws of the State of New Hampshire. So help me God. (New Hampshire Constitution, Part 2, Article 84)
This I do under the pains and penalties of perjury.
After results are declared, IF no other person was a candidate on the ballot for that office and no write-in candidate received 5 percent or more of the votes cast for that office
Recount Request Period which is after Friday following the election, IF no recount requested (RSA § 669:30); or,
After a recount – ONLY IF REQUESTED

4. NEW COLLECTORS WORKSHOP
Communicate & Network!
Contact Update
DRA
Municipal Auditor
MTRSP Portal Administrator
NHTCA
Education
Support
Networking
Other state agencies – if combined Town Clerk/Tax Collector
Software vendor
External Auditor

5. NEW COLLECTORS WORKSHOP
Individual Offices
Established through Legislation
Legislative body
Selectman
Tax Collector
Town clerk
Treasurer
Compatibility of Offices is a factor
Tax Collector should not be Assessing Clerk

6. Selectmen Manager of Prudential Affairs May Act as Assessor
Financial Responsibility
Mandated to Maintain Internal Controls and develop Policies & Procedures

7. Tax Collector Collects Amount Committed by Selectmen/Assessors
Keeps Fair and Accurate Accounts
Remits all Monies Collected to the Treasurer
Appoints a Deputy Tax Collector

8. Treasurer Custodian of Town Funds Invests Town Funds
Disperses funds only on the order of the Town Selectmen

9. Town Clerk Keeps Records of Town Meeting Election Administration
Custodian of Town Records
Collects Various Fees
Issues Vital Records
Motor Vehicle Registrations
Dog Licenses

10. Budget Committee Recommends Town Appropriations
Formulates Budget for Presentation at Town Meeting

11. Trustees
Trustees of Trust Funds
Library Trustees
Cemetery Trustees

12. Public Works Commissioners
Sewer
Water
Both have broad authority over their administrative area, similar to that of Selectmen
Highway Agents
Electric and Natural Gas

13. Conservation Commission
Responsible for Proper Utilization and Protection of Natural Resources and Watersheds

14. NEW COLLECTORS WORKSHOP
Auditor
Examines Municipal Accounts
Locally Elected or
CPA Firm
Must be published in the annual report

15. Cooperation and Communication!!!!!

16. Tax Collector Duties

17. NEW COLLECTORS WORKSHOP
Tax Collector Duties
RSA § 41:35
Keep fair and accurate accounts
Remit collections in a timely manner
At least weekly
Daily, if receipts total $1,500 or more pursuant to RSA § 41:29, VI
The basic duties of at Tax Collector are codified in RSA § 41:35, and mandate that the Tax Collector:
Keep fair and accurate accounts;
Every collector of taxes shall keep in suitable books a fair and correct account in detail of the taxes due, collected, and abated, and of all property sold for nonpayment of taxes, which books shall be public records.
Remit collections in a timely manner;
A tax collector shall remit all money collected to the town treasurer, or to the town treasurer's designee as provided by RSA 41:29, VI, at least on a weekly basis, or daily whenever tax receipts total $1,500 or more. The collector shall make final payment to the town treasurer of all moneys collected within 10 days after the close of the town's fiscal year. Failure to deposit collections on a timely basis shall be cause for immediate removal from office.

18. Tax Collector Duties (continued)
NEW COLLECTORS WORKSHOP
Tax Collector Duties (continued)
Report (and be accountable) to the treasurer, selectmen, town auditors and the DRA
“…Submit… tax books and lists to the treasurer and selectmen for inspection and computation when requested…”
The basic duties of at Tax Collector are codified in RSA § 41:35, and mandate that the Tax Collector:
Report (and be accountable) to the treasurer, selectmen, town auditors and the DRA;
He or she shall submit his tax books and lists to the treasurer and selectmen for inspection and computation when requested so to do and if they discover any errors therein they shall immediately notify the town auditors thereof; and the auditors shall promptly examine the collector's records and make a written report to the selectmen and the department of revenue administration of their findings, conclusions and recommendations.

19. Tax Collector Duties (continued)
NEW COLLECTORS WORKSHOP
Tax Collector Duties (continued)
Have stated business hours
At the usual place of business at least one day each month for at least 2 hours continuously
The time and place shall be printed upon the tax bills
The basic duties of at Tax Collector are codified in RSA § 41:35, and mandate that the Tax Collector:
Have stated business hours;
The collector shall be at his usual place of business, or any other place, at least one day each month for at least 2 hours continuously for the transaction of tax business, which time and place shall be printed upon the tax bills sent out by the collector.

20. Tax Collector Duties (continued)
NEW COLLECTORS WORKSHOP
Tax Collector Duties (continued)
File annual reports
MS-61
Itemized list of the uncollected taxes at the end of the fiscal year.
Utilize computerized accounting systems/programs.
The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to the use of such equipment and the form for such accounts.
The basic duties of at Tax Collector are codified in RSA § 41:35, and mandate that the Tax Collector:
File annual reports; and,
The collector shall make a written report to the town at the end of each fiscal year which shall contain the amount of the taxes committed to him or her to collect; the amount of taxes collected, together with interest thereon; the amount of discounts allowed; the amount of taxes abated; the total amount of uncollected taxes; and an account of all sales of real estate by him to collect taxes. Upon written request therefore the collector shall provide the selectmen with an itemized list of the uncollected taxes at the end of the fiscal year.
Utilize computerized accounting systems/programs.
A tax collector may use automatic or electronic data processing equipment in performing his duty to keep fair and correct tax accounts. The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to the use of such equipment and the form for such accounts.

21. NEW COLLECTORS WORKSHOP
Deputies
Pursuant to RSA § 41:38, the tax collector shall appoint a deputy
With the approval of the selectmen
May be removed at the pleasure of the tax collector
Performs such duties as are assigned by the tax collector
The deputy tax collector shall serve during any incapacity of the tax collector.
Shall possess the powers, perform the duties and be paid, as the selectmen or town meeting shall decide.
Pursuant to RSA § 41:38, the tax collector is required to appoint a deputy:
I. The tax collector shall appoint a deputy, with the approval of the selectmen, who shall be sworn, give bond, have the powers of tax collectors and may be removed at the pleasure of the tax collector. The deputy shall perform such duties as are assigned to him by the tax collector.
II. Provided, however, if the tax collector is temporarily incapacitated before completing the collection of the taxes committed to him, or if any necessity may arise for such action, the deputy tax collector shall serve during such incapacity. Said deputy shall possess the powers, perform the duties and be paid, as the selectmen or town meeting shall decide.
****SHARING DEPUTIES BETWEEN TOWNS****

22. NEW COLLECTORS WORKSHOP
Reporting
Uncollected and Unredeemed Taxes
To BOS if they request in writing
91-A Requests
Annual Town Report
91-A:4-IV. Each public body or agency shall, upon request for any governmental record reasonably described, make available for inspection and copying any such governmental record within its files when such records are immediately available for such release. If a public body or agency is unable to make a public record available for immediate inspection and copying, it shall, within 5 business days of request, make such record available, deny the request in writing with reasons, or furnish written acknowledgment of the receipt of the request and a statement of the time reasonably necessary to determine whether the request shall be granted or denied....

23. NEW COLLECTORS WORKSHOP
Reporting to the DRA
MS-61
Half Percent Verification
RSA § 76:10, II copies of:
All issues of property tax bills;
Any supplemental bills;
The signed tax warrant; and,
If separate from the tax warrant, the summary page.
MS-123, Town Report (If TC/TC)

24. NEW COLLECTORS WORKSHOP
Audit Requirements
Pursuant to RSA 41:36, when there is a change in personnel for tax collector, the selectmen shall have an audit done promptly of the accounts and shall make and commit to the successor new tax warrants allowing for the collection taxes.
RSA § 41:31-a through 41:31-d Annual Audit required
Hire CPA (required with over $500,000 federal assistance)
Elect one or more auditors
Population under 750 can petition to waive annual audit with alternative plan
RSA § 41:31-a through 41:31-d, adopted in 2010, clarifies the audit requirements for all municipalities (town, city, school or village district). All municipalities shall annually, or more often as necessary, conduct an audit of the accounts of any officer or agent handling funds of the municipality. Under this law, any municipality that has not hired an auditor under RSA § 21-J:19, shall elect one or more auditors. The form MS-60-A, Auditor Option and Schedule, is used by all municipalities to report to DRA which type of audit will be conducted and the schedule for completion. The form MS-60-A should be submitted to DRA no later than 10 days after the close of the fiscal year.
Any municipality with a population of fewer than 750 may petition the commissioner on form MS-60-W to waive the annual audit requirement and provide an alternative plan for reviewing the municipality’s financial accounts. If the waiver is authorized by DRA, the municipality will follow alternative procedures by the locally elected auditor or by a CPA, instead of a comprehensive annual financial audit. At a minimum, the auditor must complete Sections 1 and 2 of the MS-60.
If the municipality received and expended federal assistance in excess of $500,000 there may be a requirement to file a CPA audit the federal government under OMB Circular A-133. Check with the federal assistance granting authority for further information. This audit would be in addition to the department’s requirement for an annual audit.
Audit forms required by the Municipal Bureau and additional information can be found on the Municipal and Property website. (

25. NEW COLLECTORS WORKSHOP
Resources
DRA Website
NHTCA
Municipal Auditor
Hired or Elected
For Technical Issues with MTRSP
Axiomatic Help line: (603) or