reglab/housing_qa huggingface dataset:
NH Rev Stat § 80:16 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:16 - Removal; Nonresidents.

    80:16 Removal;  Nonresidents. –||In case of removal from town, or of an assessment upon the personal property of nonresidents, the collector may distrain the property of any person named in his list, wherever such property may be found.|||Source. RS 45:10. CS 48:10. GS 54:10. GL 58:10. PS 60:10. PL 66:14. RL 80:14. RSA 80:16. 1971, 227:3, eff. Aug. 17, 1971.|
NH Rev Stat § 80:17 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:17 - Corporations.

    80:17 Corporations. –||The real and personal property of corporations shall be liable to be taken and sold for taxes in the same manner as the property of individuals; and the franchise of taking toll may be taken and sold for taxes in the same manner as the same may be sold on execution.|||Source. RS 45:12. CS 48:12. GS 54:12. GL 58:12. PS 60:12. PL 66:15. RL 80:15.|
NH Rev Stat § 80:18 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:18 - Separate Interests in Land.

    80:18 Separate Interests in Land. –||Any separate interest in land, and any buildings, timber, or wood standing or growing on land owned by another person, shall be taken to be real estate, within the meaning of this chapter.|||Source. RS 46:20. CS 49:22. GS 55:22. GL 59:19. PS 61:21. 1925, 61:1. PL 66:38. RL 80:38.|
NH Rev Stat § 80:18-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:18-a - Definition; Mortgage; Manufactured Housing.

    80:18-a Definition;  Mortgage;  Manufactured Housing. –||In this chapter, "mortgage" shall include a security interest in manufactured housing created and perfected as authorized by RSA 477:44, IV. A mortgagee shall include a holder of such a security interest.|||Source. 2004, 10:2, eff. April 5, 2004.|
NH Rev Stat § 80:19 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:19 - Lien; Special Assessments and Agreements.

    80:19 Lien;  Special Assessments and Agreements. –||The real estate of every person or corporation shall be holden for all taxes assessed against the owner thereof; and all real estate to whomsoever assessed shall be holden for all taxes thereon. All such liens shall continue until one year from October 1 following the assessment. All such liens imposed in accordance with this chapter shall have priority over all other liens. For the purposes of this chapter, the word "taxes" shall include special assessments and agreements in lieu of or in the nature of special assessments.|||Source. RS 45:13. CS 48:13. GS 54:13. 1868, 1:15. GL 58:13. 1881, 88:2. 1889, 49:1. PS 60:13. 1903, 111:2. 1919, 29:1. 1925, 61:1. PL 66:17. 1939, 29:1. RL 80:17. RSA 80:19. 1975, 293:1. 1993, 125:2, eff. July 16, 1993.|
NH Rev Stat § 80:19-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:19-a - Environmental Investigation.

    80:19-a Environmental Investigation. –||Prior to or in connection with the tax lien procedures and the tax sale procedures of RSA 80, a municipality, county or state may, at its option, on its own behalf or through its agents, enter upon the property subject to tax lien or tax sale for the purpose of conducting an environmental site assessment or environmental audit, if it gives notice of same, in the manner provided by RSA 80:38-a, to the current owner of record at least 30 days prior to entering the property or such shorter period of time as consented to by the owner after receiving such notice.|||Source. 1994, 199:1. 2008, 64:1, eff. July 20, 2008.|
NH Rev Stat § 80:20 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:20 - Sale.

    80:20 Sale. –||Such real estate may be sold by the collector, in case the owner or person to whom the same is assessed shall die or remove from town and leave there no personal estate on which distress can be made; or in case such person or corporation shall neglect or refuse to expose goods and chattels whereon distress may be made; or in case such tax shall not be paid on or before December 1 next after its assessment.|||Source. RS 45:13. CS 48:13. GS 54:13. 1868, 1:15. GL 58:13. 1881, 88:2. 1889, 49:1. PS 60:13. 1903, 111:2. 1919, 29:1. PL 66:18. RL 80:18.|
NH Rev Stat § 80:20-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:20-a - Alternate Tax Lien Procedure.

    80:20-a Alternate Tax Lien Procedure. –||In any town or city which adopts the provisions of RSA 80:58-86 for a real estate tax lien procedure as provided in RSA 80:87, the provisions of RSA 80 relative to tax sales shall not apply. In such municipalities, only a municipality, county, or the state where the property is located may acquire a tax lien against land and buildings for unpaid taxes, and tax sales to private individuals shall be prohibited.|||Source. 1987, 322:2, eff. Jan. 1, 1988.|
NH Rev Stat § 80:21 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:21 - Notice of Sale.

    80:21 Notice of Sale. –||The collector shall give notice of every sale by posting advertisements thereof in 2 or more public places in the town at least 25 days before the sale, exclusive of the day of posting and the day of the sale, in which shall be stated the name of the owner or of the person to whom the same was taxed, the description of the property as recorded by the selectmen, the amount of the tax, interest due thereon and costs and fees incident to advertising and posting, and the place, day and hour of the sale. He shall also, before the posting, but not more than 30 days before the posting, send notice by registered mail to the last known post-office address of the owner or of the person against whom the tax was assessed.|||Source. RS 45:14. CS 48:14. GS 54:14. GL 58:14. 1878, 9:1. 1879, 57:12. PS 60:14. 1925, 61:1. PL 66:19. RL 80:19. 1943, 33:3; 134:1. 1945, 98:1. RSA 20:21. 1983, 135:1, eff. Aug. 6, 1983.|
NH Rev Stat § 80:22 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:22 - Report to Register.

    80:22 Report to Register. –||Each tax collector, within 15 days after such posting and mailing shall deliver or forward by registered mail to the register of deeds, for the county in which the real estate is situated, a copy of the notice so posted, with an affidavit that it was so posted and that the notices above required were so mailed.|||Source. 1909, 18:1. 1919, 43:2. 1925, 61:1. PL 66:20. RL 80:20. 1943, 134:2, eff. April 26, 1943.|
NH Rev Stat § 80:23 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:23 - Record as Evidence.

    80:23 Record as Evidence. –||The register shall record and index the same; and a copy of said record, or of any other records of the register of deeds required by this chapter, certified by the register, shall be received as evidence of the fact of notice and the record thereof in any court.|||Source. 1917, 143:1. 1925, 61:1. PL 66:21. RL 80:21.|
NH Rev Stat § 80:24 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:24 - Conduct of Sale.

    80:24 Conduct of Sale. –||Every such sale shall be at auction for the percentage of the common and undivided interest in the whole property that a bidder is willing to offer for the unpaid tax, interest and costs due thereon. No portion of the property shall be sold in severalty by metes and bounds. The sale shall be held in some public place in town where the land is situate and between the hours of 10:00 a.m. and 6:00 p.m. but, if necessary, the sale may be adjourned from day to day, not exceeding 3 days by proclamation made at the place of the sale within the hours stated in this section.|||Source. RS 46:8. CS 49:9. GS 55:9. GL 59:5. PS 61:5. 1925, 61:1. PL 66:22. RL 80:22. RSA 80:24. 1989, 402:2, eff. June 5, 1989.|
NH Rev Stat § 80:24-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:24-a - Repealed by 1989, 402:3, eff. June 5, 1989.

    80:24-a Repealed by 1989, 402:3, eff. June 5, 1989. –|
NH Rev Stat § 80:25 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:25 - Adjournment; Sale by Agent.

    80:25 Adjournment;  Sale by Agent. –||Whenever it shall appear to the selectmen or assessors that the collector of taxes, after having posted his notices of a tax sale, will be unable to conduct the same at the time and place specified in the notices thereof, they shall have the power to appoint one of their number to adjourn the sale for not exceeding 3 days as the collector could do, if present. If the incapacitated collector has a deputy or deputies who have been duly appointed by him and bonded, then any such deputy shall have authority to postpone the sale in like manner. If, at the end of the adjourned period, the tax collector is unable to officiate by reason of illness or other unavoidable cause, the selectmen or assessors may appoint in writing any duly qualified deputy tax collector to conduct the sale and make the statutory return to the register of deeds. If there be no deputy collector qualified to act, the selectmen or assessors may appoint some suitable person to serve as tax sale agent. Such appointee shall be sworn to the faithful performance of his duty which shall be to conduct the sale, receive all money due from the purchasers at the tax sale and to deliver the same to the town or city treasurer, taking his receipt therefor, and to make report of the sale to the register of deeds within 15 days thereafter. No bond shall be required of any person who may be appointed to act as tax sale agent. For the proper discharge of his duties the agent shall be entitled to the fees and charges that the collector would have received if he had conducted said sale and made report thereof to the register of deeds. If said sale is made in a municipality wherein all fees and costs accrue to the town or city, then the sum to be allowed to the tax sale agent for his services shall not be less than the per diem compensation of the tax collector, if he be paid upon a salary basis, nor less than he would have received if employed upon a commission basis. Within 24 hours after a tax sale has been made by a deputy tax collector or a tax sale agent, the selectmen or assessors shall notify the commissioner of revenue administration in writing, of the time and place of said sale, the total amount paid by the town or city and by other purchasers, if any, and the name of the person conducting such sale. An attested copy of their notice to the commissioner of revenue administration shall be delivered by the selectmen or assessors to the deputy collector or agent making such sale. Such person shall thereupon forward said copy of notice, together with his report of the tax sale, to the register of deeds who shall cause the same to be entered as a part of the tax sale record.|||Source. 1945, 25:1. 1947, 190:1. RSA 80:25. 1973, 544:8, eff. Sept. 1, 1973.|
NH Rev Stat § 80:26 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:26 - Right to Purchase.

    80:26 Right to Purchase. –||Any town or county or the state may be a purchaser at any sale of lands for the payment of taxes.|||Source. 1874, 26:1. GL 59:6. PS 61:6. 1895, 64:2. 1925, 61:1. PL 66:23. RL 80:23.|
NH Rev Stat § 80:27 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:27 - Report of Sale.

    80:27 Report of Sale. –||Each tax collector, within 30 days after the sale of any real estate for taxes, shall deliver or forward to the register of deeds for the county in which the real estate is situated a statement of the following facts relating to each parcel of real estate so sold, certified by him under oath to be true; the name of the person to whom the real estate was taxed and a description of the property as it appeared in the tax list committed to him; the total amount for which the sale was made, including taxes, interest, fees and costs incident to advertising, posting, selling and making reports thereof to the register of deeds; the day and place of the sale and the name of the purchaser of each parcel sold and whether the sale was made of the whole, or a part, or an undivided interest in each separate tract or parcel of real estate, all of which shall be recorded and indexed by the register of deeds in a book or books to be kept for that purpose as provided in RSA 80:36.|||Source. 1909, 18:1. 1919, 43:2. 1925, 61:1. PL 66:24. 1939, 13:1. RL 80:24. 1943, 33:4; 134:3. RSA 80:27. 1983, 285:1, eff. Aug. 17, 1983.|
NH Rev Stat § 80:28 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:28 - Notice by Purchaser to Mortgagee.

    80:28 Notice by Purchaser to Mortgagee. –||The purchaser of any real estate sold by a collector of taxes, within 45 days from the date of such sale, shall notify all persons holding mortgages upon such property as recorded in the office of the register of deeds. In the event that a person holds a mortgage on more than one piece of property, a listing of the property may be forwarded by the purchaser. Whenever a town becomes such a purchaser and the selectmen thereof determine that one or more outstanding mortgages exist, they may direct the collector of taxes to give such notice to any mortgagee, and the collector shall thereupon be entitled to receive the same fees as provided in RSA 80:37 for notifying any mortgagee of a payment after sale. Such notice shall give the date of the tax sale, the name of the delinquent taxpayer, the total amount for which said real estate was sold and the amount of costs for notifying mortgagees. As provided in RSA 80:37, the tax collector shall send a similar notice to any mortgagee within 30 days of the time of payment of any subsequent tax thereon by the purchaser. Any tax sale of such encumbered real estate shall be void as against any mortgagee and no tax collector's deed based on said sale shall be valid unless the mortgagees shall have been notified in the manner provided in RSA 80:29, but the tax and any subsequent tax payments made upon the property shall be collectible and payment may be enforced by suit under the provisions of RSA 80:50.|||Source. 1887, 92:1. PS 61:8. 1907, 120:1. 1925, 61:1. PL 66:25. RL 80:25. 1947, 187:1. 1949, 155:1. RSA 80:28. 1983, 285:2. 1985, 312:6, eff. Aug. 13, 1985.|
NH Rev Stat § 80:29 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:29 - How Given.

    80:29 How Given. –||The notice shall be in writing, and a copy shall be given to each mortgagee in hand, or left at his usual place of abode, or sent by registered mail to his last known post-office address.|||Source. 1887, 92:2. PS 61:9. 1913, 173:1. 1925, 61:1. PL 66:26. RL 80:26. RSA 80:29. 1979, 187:1, eff. Aug. 5, 1979.|
NH Rev Stat § 80:30 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:30 - Fees for Notice.

    80:30 Fees for Notice. –||The purchaser at a tax sale shall recover, upon redemption, for each notice or each name on a listing sent or given to a mortgagee, $5, together with expenses for sending the notice by registered mail, or mileage each way at $.25 per mile for travel to serve the notice.|||Source. PS 61:18. 1925, 61:1. PL 66:35. RL 80:35. RSA 80:30. 1967, 313:2. 1975, 44:1. 1983, 285:3, eff. Aug. 17, 1983.|
NH Rev Stat § 80:31 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:31 - Real Estate Subject to Liens for Old Age Assistance.

    80:31 Real Estate Subject to Liens for Old Age Assistance. –||No tax sale of real estate upon which there is a lien for aid to permanently and totally disabled or for old age assistance recorded in the registry of deeds shall be valid as against the state of New Hampshire unless the purchaser at the tax sale shall notify in writing the commissioner of health and human services, within 45 days from the date of such sale. Such notice shall contain the date of the tax sale, the name of the delinquent taxpayer, the total amount for which the real estate was sold and amount of costs for notifying the commissioner of health and human services. Such costs shall be the same as for notifying mortgagees.|||Source. 1949, 239:1. RSA 80:31. 1957, 113:1. 1985, 312:3, eff. Aug. 13, 1985.|
NH Rev Stat § 80:32 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:32 - Redemption.

    80:32 Redemption. –||Any person with a legal interest in land so sold may redeem the same by paying or tendering to the collector, or in his or her absence, at his or her usual place of abode, at any time before a deed thereof is given by the collector, the amount for which the land was sold, with interest at 14 percent per annum upon the whole amount for which the land was sold from the time of sale to the time of payment in full, except that in the case of partial payments in redemption made under RSA 80:33-a, the interest shall be computed on the unpaid balance, together with redemption costs and costs for notifying the mortgagees, if any. In case the tax collector who sold the property in question shall have died, become incapacitated, been removed from office or removed from the town or city or shall have been discharged from his or her bond by the selectmen or assessors, then the person with the legal interest in redeeming the property may tender such sums to the tax collector then in office of said city or town. Upon advice from the selectmen or assessors that the amount tendered is the correct amount due, the tax collector shall accept said amount for the redemption of the property.|||Source. RS 46:10. CS 49:11. GS 55:11. GL 59:8. PS 61:10. 1925, 61:1. PL 66:27. 1931, 119:1. RL 80:27. 1943, 55:2. 1949, 61:2. RSA 80:32. 1970, 30:2. 1981, 465:16. 1987, 366;1. 1991, 54:2, eff. April 1, 1992. 2018, 282:3, eff. Apr. 1, 2019.|
NH Rev Stat § 80:33 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:33 - Notice of.

    80:33 Notice of. –||When the tax and charges shall be paid on property advertised to be sold and said payment is made before the sale, and when a payment in redemption shall be made after such sale, the tax collector shall within 30 days after such payment or redemption notify the register of deeds of the act, giving the name of the person so paying or redeeming, the date when such payment or redemption was made, the date of the advertisement or tax sale to which the same shall apply and a brief description of the real estate advertised or sold, together with the name of the person or persons against whom the tax was levied.|||Source. 1909, 18:1. 1919, 43:2. 1925, 61:1. PL 66:28. 1931, 119:1. RL 80:28. 1943, 134:4. RSA 80:33. 1983, 285:4, eff. Aug. 17, 1983.|
NH Rev Stat § 80:33-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:33-a - Partial Payments in Redemption.

    80:33-a Partial Payments in Redemption. –||Any person with a legal interest in real estate so sold may make partial payments in redemption in sums of $5 or multiples thereof to the collector of taxes who shall receive the same and give a receipt therefor. The collector shall pay over such sums to the town treasurer. If complete redemption is not made before a deed of the real estate sold is given to the purchaser, the collector of taxes shall within 10 days direct the selectmen to issue an order upon the town treasurer to refund to that person making such partial payments or his heirs or assigns the sum so paid. The selectmen shall promptly issue such orders. If the order is not issued within 30 days of the time the collector directs that the order be issued, the sum to be refunded shall draw interest at the rate of 6 percent per annum from the date the sum was directed to be paid to the date of actual payment.|||Source. 1965, 18:1. 1967, 179:1. 1991, 54:3, eff. April 1, 1992.|
NH Rev Stat § 80:34 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:34 - Receipt and Payment Over.

    80:34 Receipt and Payment Over. –||Upon each payment or tender, the collector shall give a receipt therefor, and shall pay over the money so paid or tendered to the purchaser upon demand.|||Source. RS 46:11. CS 49:13. GS 55:13. GL 59:10. PS 61:12. 1925, 61:1. PL 66:31. 1931, 119:2. RL 80:31.|
NH Rev Stat § 80:35 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:35 - Part Owners.

    80:35 Part Owners. –||Each person with a legal interest with others in any taxable real estate may pay his proportion of the tax assessed thereon, provided that his share or interest therein shall have been definitely determined and recorded in the annual inventory and in the warrant book as committed to the collector. In case of tax delinquency he may pay the taxes upon his share or interest in the property and the residue only may be sold. After the tax sale, and at any time before a deed thereto is given by the collector, he may redeem his interest in the land by paying his assessed proportion of the taxes, accrued interest and costs incident to advertisement and sale of said real estate.|||Source. RS 46:13. CS 49:15. GS 55:15. GL 59:12. PS 61:14. 1925, 61:1. PL 66:32. RL 80:32. 1947, 269:1. RSA 80:35. 1991, 54:4, eff. April 1, 1992.|
NH Rev Stat § 80:36 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:36 - Record to be Kept by Register.

    80:36 Record to be Kept by Register. –||The register shall record all the facts reported to him under RSA 80:22, RSA 80:27 and RSA 80:33 and any other facts required to be reported by the tax collectors of his county in a book or books to be kept for that purpose. He shall keep an index thereof showing the location of the property and the names of the owners to whom taxed, the names of delinquents, the purchasers at tax sales, and of those who pay delinquent taxes or redeem from sales. The index may be the same as that for other records in his office or a separate one, as each register shall determine. All documents received by the register from the tax collector shall be returned to the tax collector within 30 days.|||Source. 1909, 18:2. 1925, 61:1. PL 66:29. RL 80:29. RSA 80:36. 1981, 225:1, eff. Aug. 10, 1981.|