reglab/housing_qa huggingface dataset:
NH Rev Stat § 80:57 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:57 - Refund of Overpayments.

    80:57 Refund of Overpayments. –||If any person tenders a payment for any taxes and/or interest, in excess of the taxes levied and interest incident thereto, the collector of taxes shall direct the selectmen to issue an order upon the town treasurer to refund to the person making such payment or his heirs or assigns the excess sum so paid; provided, however, that if the sum overpaid is $5 or less, no refund shall be required unless the taxpayer in such case shall apply in writing to the tax collector for said refund within 60 days of actual payment.|||Source. 1983, 285:9, eff. Aug. 17, 1983.|
NH Rev Stat § 80:58 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:58 - Corporations.

    80:58 Corporations. –||The real and personal property of corporations shall be liable for the tax lien process in the same manner as the property of individuals.|||Source. 1987, 322:1, eff. Jan. 1, 1988.|
NH Rev Stat § 80:59 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:59 - Real Estate Tax Lien; Optional Procedure.

    80:59 Real Estate Tax Lien;  Optional Procedure. –||The real estate of every person or corporation may be subject to the tax lien procedure by the collector, in case all taxes against the owner shall not be paid in full on or before December 1 next after its assessment, provided that the municipality has adopted the provisions of RSA 80:58-86 in accordance with RSA 80:87. A real estate tax lien imposed in accordance with the provisions of RSA 80:58-86 shall have priority over all other liens.|||Source. 1987, 322:1. 1993, 125:3, eff. July 16, 1993.|
NH Rev Stat § 80:60 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:60 - Notice of Lien.

    80:60 Notice of Lien. –||The collector shall give notice of the impending lien at least 30 days prior to the execution of said lien. Notice shall be sent by certified or registered mail return receipt requested, to the last known post office address of the current owner, if known, or of the person against whom the tax was assessed. The notice shall state the name of the current owner, if known, or the person against whom the tax was assessed, the description of the property as committed to the tax collector, the date and time on which the last payment shall be accepted, and the amount of the tax, interest, and costs to the date of executing the tax lien. The returned receipt or the returned unclaimed notice shall be prima facie evidence that the collector has complied with the notice requirements of this section.|||Source. 1987, 322:1, eff. Jan. 1, 1988.|
NH Rev Stat § 80:61 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:61 - Affidavit of Execution of Real Estate Tax Lien.

    80:61 Affidavit of Execution of Real Estate Tax Lien. –||An affidavit of the execution of the tax lien to the municipality, county or state shall be delivered to the municipality by the tax collector on the day following the last date for payment of taxes as stated in the notice given in RSA 80:60. The collector shall execute to the municipality, county or state only a 100 percent common and undivided interest in the property and no portion thereof shall be executed in severalty by metes and bounds; provided, however, that where distinct interests in the property have been separately assessed pursuant to RSA 75:2, the tax lien executed to the municipality, county, or state shall be for 100 percent of the separate distinct interest upon which the taxes have not been fully paid.|||Source. 1987, 322:1. 1998, 208:1, eff. June 18, 1998.|
NH Rev Stat § 80:62 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:62 - Postponement of Execution; Execution of Tax Lien by Agent.

    80:62 Postponement of Execution;  Execution of Tax Lien by Agent. –||I. Whenever it shall appear to the selectmen or assessors that the collector of taxes or deputy collector of taxes will be unable to execute the tax lien to the municipality as specified in the notice of lien, they shall have the power to delay the execution of the tax lien for a period not exceeding 3 days. If at the end of the postponed period, the tax collector or deputy collector of taxes is unable to execute the lien by reason of illness or other unavoidable cause, the selectmen or assessors may appoint in writing any duly qualified person to execute the tax lien and make the statutory return to the register of deeds.||II. Such appointee shall be sworn to the faithful performance of his duties which shall be to execute the tax lien to the municipality and to deliver the same to the town or city treasurer, taking his receipt thereof, and to make a report of the execution of the tax lien to the register of deeds within 30 days thereafter. No bond shall be required of any person appointed to execute the tax lien.||III. For the proper discharge of his duties the person appointed to execute the tax lien to the municipality shall be entitled to the same fees and charges that the collector would have received if he had executed the tax lien and made report thereof to the register of deeds. If said tax lien execution is made in a municipality in which all fees and costs accrue to the town or city, then the sum to be allowed to the person duly qualified for his services shall not be less than the per diem compensation of the tax collector if he is paid upon a salary basis, nor less than he would have received if employed on a commission basis.||IV. Within 24 hours after the execution of the tax lien by the person duly qualified and appointed, the selectmen or assessors shall notify the commissioner of revenue administration, in writing, of the time and place of the tax lien execution and the name of the person conducting said execution. An attested copy of their notice to the commissioner of revenue administration shall be delivered by the selectmen or assessors to the person that performed the execution of the tax lien. Such person shall thereupon forward the copy of the notice, together with his report of the execution of the tax lien, to the register of deeds who shall cause the same to be entered as a part of the tax lien record.|||Source. 1987, 322:1, eff. Jan. 1, 1988.|
NH Rev Stat § 80:63 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:63 - Right to Tax Lien.

    80:63 Right to Tax Lien. –||Except under the provisions of RSA 80:80, II-a, only a municipality or county where the property is located or the state may acquire a tax lien against land and buildings for unpaid taxes.|||Source. 1987, 322:1. 1992, 173:2, eff. May 8, 1992.|
NH Rev Stat § 80:64 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:64 - Report of Tax Lien.

    80:64 Report of Tax Lien. –||Each tax collector, within 30 days after executing the tax lien to the municipality, county, or state, 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 subject to lien, certified by the tax collector under oath to be true; the name of the current owner, if known, or the person against whom the tax was assessed and a description of the property as it appeared on the tax list committed to the tax collector; the total amount of each tax lien, including taxes, interest, fees and costs incident to the tax lien process and making reports thereof to the register of deeds; the date and place of the execution of the tax lien, all of which shall be recorded and indexed by the register of deeds in an acceptable recording method.|||Source. 1987, 322:1. 2005, 140:1. 2008, 322:2, eff. Aug. 31, 2008.|
NH Rev Stat § 80:65 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:65 - Notice by Lienholder to Mortgagee.

    80:65 Notice by Lienholder to Mortgagee. –||The municipality, county or state as lienholder, within 60 days from the date of execution of the lien, shall identify and 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 lienholder. If the selectmen determine that one or more outstanding mortgages exist, they may direct the collector of taxes to identify and to give such notice to any mortgagee, and the collector shall thereupon be entitled to receive the same fees as provided in RSA 80:67 for notifying any mortgagee of a payment after the execution of the tax lien. Such notice shall give the date of the execution of the lien, the name of the delinquent taxpayer, the total amount of the lien and the amount of costs for identifying and notifying mortgagees. As provided in RSA 80:75, 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 lien process of such encumbered real estate shall be void as against any mortgagee, and no tax collector's deed based on said lien shall be valid unless the mortgagees shall have been notified in the manner provided in RSA 80:66, 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. 1987, 322:1. 1991, 54:5, eff. April 1, 1992. 2021, 33:1, eff. July 16, 2021.|
NH Rev Stat § 80:66 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:66 - How Notice Shall be Given.

    80:66 How Notice Shall be Given. –||The notice shall be in writing, and a copy shall be given to each mortgagee as recorded at the registry of deeds in hand, or left at his usual place of abode, or sent by certified mail, return receipt requested, or registered mail to his last known post-office address.|||Source. 1987, 322:1. 1992, 54:2, eff. Jan. 1, 1993.|
NH Rev Stat § 80:67 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:67 - Fees for Notice.

    80:67 Fees for Notice. –||The municipality, county or state which has acquired the lien as executed by the collector of taxes shall recover upon redemption, for each notice or each name on a listing sent or given to a mortgagee, $10, together with expenses for searching the registry of deeds records to determine if mortgages exist on all property listed on the execution of the tax lien document. Said expenses for the search shall be totaled and divided pro rata among the delinquent accounts. Expenses for sending the notice by certified or registered mail, return receipt requested, or mileage each way at $.25 per mile to serve the notice, shall also be included.|||Source. 1987, 322:1, eff. Jan. 1, 1988.|
NH Rev Stat § 80:68 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:68 - Real Estate Subject to Liens for Old Age Assistance.

    80:68 Real Estate Subject to Liens for Old Age Assistance. –||No tax lien on 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 real estate lienholder shall notify in writing the commissioner of health and human services, within 45 days from the date of acquiring the lien. Such notice shall contain the date of the execution of the real estate lien, the name of the delinquent taxpayer, the total amount of the real estate lien and amount of costs for notifying the commissioner of health and human services. Such costs shall be the same as for notifying mortgagees.|||Source. 1987, 322:1, eff. Jan. 1, 1988.|
NH Rev Stat § 80:69 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:69 - Redemption.

    80:69 Redemption. –||Any person with a legal interest in land subject to a real estate tax lien may redeem the same by paying or tendering to the collector, at any time before a deed thereof is given by the collector, the amount of the real estate lien, with interest at 14 percent per annum upon the whole amount of the recorded lien from the date of execution to the time of payment in full, except that in the case of partial payments in redemption made under RSA 80:71, the interest shall be computed on the unpaid balance, together with redemption costs and costs for identifying and notifying the mortgagees, if any. In case the tax collector who executed the tax lien against 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. 1987, 322:1. 1991, 54:6, eff. April 1, 1992. 2018, 282:5, eff. Apr. 1, 2019.|
NH Rev Stat § 80:70 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:70 - Notice of Redemption.

    80:70 Notice of Redemption. –||When full redemption is made, the tax collector shall within 30 days after redemption notify the register of deeds of the act, giving the name of the person redeeming, the date when redemption was made, the date of the execution of the tax lien and a brief description of the real estate in question, together with the name of the person or persons against whom the tax was levied.|||Source. 1987, 322:1, eff. Jan. 1, 1988.|
NH Rev Stat § 80:71 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:71 - Partial Payments in Redemption.

    80:71 Partial Payments in Redemption. –||Any person with a legal interest in real estate upon which a real estate tax lien has been executed may make partial payments in redemption 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 is given to the lienholder, the collector of taxes shall within 10 days direct the selectmen to issue an order upon the town treasurer to refund to the person making such partial payments or his heirs or assigns the sum so paid. The selectmen shall promptly issue such order. 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. 1987, 322:1. 1991, 54:7, eff. April 1, 1992.|
NH Rev Stat § 80:72 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:72 - Receipt for Redemption and Payment to Lienholder.

    80:72 Receipt for Redemption and Payment to Lienholder. –||Upon complete redemption, the collector shall give a receipt therefor, and shall pay over the money so paid to the real estate tax lienholder upon demand.|||Source. 1987, 322:1, eff. Jan. 1, 1988.|
NH Rev Stat § 80:73 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:73 - Part Owners.

    80:73 Part Owners. –||Each person having 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 invoice 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 subject to the real estate tax lien. After the real estate tax lien has been executed by the tax collector, and at any time before a deed thereto is given by the collector, he may redeem his interest in the property by paying his assessed proportion of the taxes, accrued interest and costs incident to the real estate tax lien process.|||Source. 1987, 322:1. 1991, 54:8, eff. April 1, 1992.|
NH Rev Stat § 80:74 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:74 - Record to be Kept by Register of Deeds.

    80:74 Record to be Kept by Register of Deeds. –||The register of deeds shall record all the facts reported to the register of deeds under RSA 80:64, 70, 75 and 76, and any other facts required to be reported by the tax collectors of his or her county in an acceptable recording method. He or she 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 holder of the real estate tax lien, and the names of those who pay delinquent taxes or redeem from the real estate tax lien. The index may be the same as that for other records in the 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. 1987, 322:1. 2008, 322:3, eff. Aug. 31, 2008.|
NH Rev Stat § 80:75 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:75 - Payment of Subsequent Tax.

    80:75 Payment of Subsequent Tax. –||I. For purposes of this section, "subsequent tax" shall mean any tax assessed upon the real estate subsequent to that for which it was liened by a municipality, a county or the state. The municipality, county, or state as holder of the tax lien may pay to the collector any subsequent tax after the final installment of said tax for that year is delinquent, and the collector shall, within 30 days after such payment of subsequent tax, notify the register of deeds of the payment, giving the date and the amount of such payment and the name of the municipality, county, or state so paying, together with the date of the tax lien, the name of the person taxed, and a description of the property subject to tax lien as shown in the report recorded in the registry of deeds. The collector of taxes shall receive $2 for such notice to the register of deeds of the subsequent payment plus $2 to be paid to the register of deeds.||II. The municipality, county or state as holder of the tax lien, within 30 days of payment of the subsequent tax, shall notify the current owner, if known, or the person as shown in the report of tax lien by certified mail. At the same time, the holder of the tax lien shall personally, or by certified mail, notify any mortgagee who was previously notified relative to the execution of the tax lien of his payment of the subsequent tax. The lienholder paying the subsequent tax shall receive $10 for each notice to the current owner, if known, or the person as shown in the report of tax lien, together with expenses for sending the notice by certified mail, and a $10 fee for each notice sent or given to a mortgagee, together with expenses for sending the notice by certified mail.||III. When a municipality is the lienholder and the municipality pays a subsequent tax and the selectmen direct the collector of taxes, as agent of the municipality, to give such notice of said payment to any owner and to any mortgagee as provided above, the collector of taxes shall receive the same fees provided for the lienholder for his service. The amount of subsequent taxes paid, together with interest on such taxes at the rate of 14 percent per annum from the date of payment shall, in addition to the tax lien amount at the time of execution with interest and costs, be paid by the person making redemption.|||Source. 1987, 322:1. 1992, 54:3, eff. Jan. 1, 1993. 2018, 282:6, eff. Apr. 1, 2019.|
NH Rev Stat § 80:77 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:77 - Notice to Current Owner.

    80:77 Notice to Current Owner. –||At least 30 days prior to executing the deed under RSA 80:76, the tax collector shall notify the current owner of the property or his representative or executor, by certified mail, return receipt requested, of the pending deeding. The tax collector shall receive $10 for his services plus incidental expenses of printed notice. All of the said costs shall be paid at the time of redemption.|||Source. 1987, 322:1, eff. Jan. 1, 1988.|
NH Rev Stat § 80:77-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:77-a - Notice to Mortgagees.

    80:77-a Notice to Mortgagees. –||At least 30 days prior to executing the deed under RSA 80:76, the tax collector shall notify each person holding a mortgage upon such property, by certified mail, return receipt requested, of the impending deeding. For purposes of this section, any mortgagee entitled to notice under RSA 80:65 and any mortgagee whose mortgage was recorded in the office of the register of deeds at least 30 days prior to the mailing of the notice shall be entitled to notice. The notice required by this section shall, at a minimum, contain the name of the delinquent taxpayer, a description of the property subject to the tax lien, the amount of the tax lien and the amount of tax collector's fee and expenses necessary for redemption, the issue date of the tax lien deed, the expiration date of the right of redemption, and a warning that the legal interest of the taxpayer and each mortgagee will be extinguished by the tax lien deed if the legal interest in property is not redeemed. The municipality shall receive the reasonable costs of searching the title for recorded mortgages, and the tax collector shall receive $10 for services plus mailing and reasonable expenses of providing the printed notice required in this section. All costs shall be paid at the time of redemption.|||Source. 1995, 99:2, eff. Jan. 1, 1996.|
NH Rev Stat § 80:78 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:78 - Incontestability.

    80:78 Incontestability. –||No action, suit or other proceeding shall be brought to contest the validity of an execution of the real estate tax lien or any collector's deed based thereon after 10 years from the date of record of the collector's deed.|||Source. 1987, 322:1, eff. Jan. 1, 1988.|
NH Rev Stat § 80:79 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:79 - Return of Reports.

    80:79 Return of Reports. –||Whenever a tax collector, under the provisions of RSA 80:62, 64, 70, 74, 75, or 76 shall make a return or a report to the register of deeds of an execution of the real estate tax lien, subsequent tax payment, redemption payment, collector's deed, or discharge of a tax lien for any reason, the register of deeds shall cause the time of his or her receipt thereof to be stamped or written upon said report or certificate and shall, after entering the same in the registry records, return it to the tax collector as provided in RSA 80:74.|||Source. 1987, 322:1. 2008, 322:4, eff. Aug. 31, 2008.|