1. (a) Form MS-61, “Tax Collector’s Report”, shall be filed by the tax collector to report to the municipality and the department on all tax collection activities of the municipality.

2. (b) On the MS-61, the municipal tax collector shall provide:

   1. (1) Name of municipality and year ending;

   2. (2) The following amounts regarding liens:

      1. a. At the beginning of the year;
      2. b. Executed during the year;
      3. c. Redeemed during the year;
      4. d. Unredeemed liens that were abated;
      5. e. Deeded to the municipality; and
      6. f. Balance at the end of the year;
   3. (3) Uncollected taxes at beginning of year;
   4. (4) Taxes committed;
   5. (5) Overpayments;
   6. (6) Amounts remitted to treasurer;
   7. (7) Abatements;
   8. (8) Uncollected taxes; and
   9. (9) Dated signature of the tax collector.

3. (c) Form MS-61 shall be filed by:

   1. (1) March 1 by municipalities reporting on a fiscal year basis pursuant to RSA 31:94; or
   2. (2) September 1 by municipalities reporting on an optional fiscal year basis pursuant to RSA 31:94-a.

4. (d) Form MS-61 shall be filed with:

   1. (1) New Hampshire Department of Revenue Administration Municipal and Property Division by uploading it to the Municipal Tax Rate Setting Portal (MTRSP); or by

   2. (2) Hand delivering it to the department at:

      Governor Hugh J. Gallen Office Park South

      109 Pleasant Street

      Medical and Surgical Building

      Concord, NH.

Source. #8599, eff 4-6-06; ss by #10582, eff 5-2-14; ss by #13918, eff 3-29-24 (see Revision Note at chapter heading for Rev 1900)