New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 1900 - MUNICIPAL MATTERS
Part Rev 1905 - TAX COLLECTORS
Section Rev 1905.07 - Recording and Processing of Transactions

(a) Maintain a cash receipts journal in accordance with Rev 1905.01(e) to enable auditors to trace receipts to bank deposits and original source documents;

(b) Maintain tax sale or tax lien records in accordance with Rev 1905.01(h) to enable the auditors to verify that statutory requirements have been met regarding timely and proper notice to individuals involved;

(c) Compute and charge interest on delinquent property taxes;

(d) Record in the cash receipts journal the date and amount of each payment from the tax stub or duplicate bill;

(e) Post each payment from the cash receipts journal to the applicable tax list;

(f) Prepare remittances to the treasurer from the cash receipts journal; and

(g) Post the date and amount of each abatement from the abatement notice to the applicable tax list.