reglab/housing_qa huggingface dataset:
NH Rev Stat § 80:81 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:81 - Executing Real Estate Tax Lien.

    80:81 Executing Real Estate Tax Lien. –||I. Each tax collector shall receive the following fees in connection with the execution of the real estate tax lien to be charged as costs for the services listed below, except as otherwise noted:||(a) For notice of the impending tax lien against a delinquent taxpayer covering all unpaid taxes listed under his name, $10.||(b) For each parcel listed of the impending tax lien, $2.||(c) For executing the real estate tax lien against each delinquent taxpayer, $10.||(d) For executing the real estate tax lien against each parcel, $2.||(e) For notice to the register of deeds of redemption or discharge of the lien after execution, $2 plus the fees advanced and paid to the register of deeds.||(f) For each deed made, recorded and delivered to the lienholder, $10 plus the recording fees, both to be paid by the lienholder.||(g) For each notice to the register of deeds of payment of tax subsequent to execution of the tax lien, $2 plus the fees advanced and paid to the register of deeds.||II. Collectors shall also be allowed to charge for postage, fees of notaries or justices of the peace incident to making returns to the registry of deeds, and for the cost of printed forms and stationery and for other necessary and actual expenses incurred. These expenses shall be totalled and divided pro rata among the delinquent taxpayers when real estate is subject to the execution of a tax lien.|||Source. 1987, 322:1, eff. Jan. 1, 1988.|
NH Rev Stat § 80:82 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:82 - Register of Deeds.

    80:82 Register of Deeds. –||I. The register of deeds shall be paid by the collector of taxes the following fees:||(a) For recording and indexing a report of execution of tax lien, each parcel, $2.||(b) For recording and indexing a report of redemption or discharge of lien, each parcel, $2.||(c) For recording and indexing a report of subsequent tax payment, each parcel, $2.||II. The collector of taxes shall be reimbursed for the fees advanced to the register by the person redeeming the real estate after the real estate was made subject to the execution of the real estate tax lien process, or requesting the discharge of the tax lien.||III. The register of deeds may make such charge as he deems reasonable and proper for searching the records and reporting mortgage encumbrances at the request of the real estate lienholder; however, this shall not be considered a mandatory duty of the register of deeds.|||Source. 1987, 322:1, eff. Jan. 1, 1988.|
NH Rev Stat § 80:83 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:83 - Exception.

    80:83 Exception. –||The provisions of RSA 80:55, relative to timely mailing, shall not apply to payment or remittance as a result of execution of tax liens or tax lien redemptions or payment of subsequent taxes thereon.|||Source. 1987, 322:1, eff. Jan. 1, 1988.|
NH Rev Stat § 80:84 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:84 - Amendments of Inventories and Tax Lists.

    80:84 Amendments of Inventories and Tax Lists. –||Inventories and tax lists already delivered to tax collectors shall be amended by selectmen or assessors to the extent of correcting errors or perfecting the description of certain property therein listed, upon application made to them by the tax collector prior to notice of the impending execution of the real estate tax lien in accordance with the provisions of RSA 80:60. Notice of such amendment to the inventory shall be sent by the selectmen or assessors, in writing and by registered mail, prior to the notice of the impending execution of the real estate tax lien by the tax collector but not more than 30 days prior to the notice, to the last known address of the owner or of the persons taxed.|||Source. 1987, 322:1, eff. Jan. 1, 1988.|
NH Rev Stat § 80:85 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:85 - Lien Procedure; Land Use Change Tax.

    80:85 Lien Procedure;  Land Use Change Tax. –||All land use change tax assessments levied under RSA 79-A:7 shall, on the date of the change in use, create a lien upon the lands on account of which they are made and against the owner of record of the said land. Furthermore, such liens shall continue for a period of 24 months following the date upon which the local assessing officials receive written notice of the change in use from the landowner or his agent, or the date upon which the local assessing officials actually discover that the land use change tax is due and payable, and such assessment shall be subject to the real estate tax lien procedure by the tax collector prescribed by RSA 80:59.|||Source. 1987, 322:1. 1991, 281:23, eff. Aug. 17, 1991. 2012, 104:2, eff. July 28, 2012.|
NH Rev Stat § 80:86 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:86 - Tax Lien on Real Estate.

    80:86 Tax Lien on Real Estate. –||Real estate of every kind levied upon under RSA 85 shall be subject to the real estate tax lien procedure, and the owner of such real estate shall have the right to redeem the real estate.|||Source. 1987, 322:1, eff. Jan. 1, 1988.|
NH Rev Stat § 80:87 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:87 - Procedure for Adoption.

    80:87 Procedure for Adoption. –||I. Any town or city may adopt the provisions of RSA 80:58-86 for a real estate tax lien procedure in the following manner:||(a) In a town, the question shall be placed on the warrant of a special or annual town meeting under the procedures set out in RSA 39:3, and shall be voted on by ballot. In a city, the legislative body may consider and act upon the question in accordance with their normal procedures for passage of resolutions, ordinances and other legislation. The legislative body of a city may vote to place the question on the official ballot for any regular municipal election, or, in the alternative, shall place the question on the official ballot for any regular municipal election upon submission to the legislative body of a petition signed by 5 percent of the registered voters.||(b) The selectmen or city council shall hold a public hearing on the question at least 15 days but not more than 30 days before the question is to be voted on. Notice of the hearing shall be posted in at least 2 public places in the municipality and published in a newspaper of general circulation at least 7 days before the hearing.||(c) The wording of the question shall be: "Shall we adopt the provisions of RSA 80:58-86 for a real estate tax lien procedure? These statutes provide that tax sales to private individuals for nonpayment of property taxes on real estate are replaced with a real estate tax lien procedure under which 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."||II. If a majority of those voting on the question vote "Yes", RSA 80:58-86 shall apply within the town or city on the date set by the town selectmen or city council; provided, however, that upon adoption the provisions of RSA 80:58-86 shall in no event apply earlier than January 1, 1988, and no later than the next January 1 following approval of the question.||III. If RSA 80:58-86 are adopted by a town or city, the provisions of RSA 80 relative to tax sales shall not apply to that municipality.||IV. If the question is not approved, the provisions of RSA 80 relative to tax sales for nonpayment of property taxes shall remain in effect.||V. (a) Any town or city which has adopted RSA 80:58-86 may consider rescinding its action in the manner described in RSA 80:87, I(a) and (b). The wording of the question shall be the same as set out in RSA 80:87, I(c), except the word "adopt" shall be changed to "rescind."||(b) If a majority of those voting on the question vote "Yes", then as of the next January 1, RSA 80:58-86 shall not apply within the town or city. As of the same date, the provisions of RSA 80 relative to tax sales for nonpayment of property taxes shall apply.|||Source. 1987, 322:1, eff. Jan. 1, 1988.|
NH Rev Stat § 80:88 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:88 - Distribution of Proceeds From the Sale of Tax-Deeded Property.

    80:88 Distribution of Proceeds From the Sale of Tax-Deeded Property. –||I. Notwithstanding any other provision of law, for any sale by a municipality of property which is acquired by tax deed on or after the effective date of this section, the municipality's recovery of proceeds from the sale shall be limited to back taxes, interest, costs and penalty, as defined in RSA 80:90.||II. If there are excess proceeds over and above the amount of municipal recovery permitted under paragraph I:||(a) Within 60 days of settlement by the purchaser or purchasers of the property sold, the municipality shall file a bill of interpleader with the superior court for the county in which the property is located, naming the former owner or owners, and all persons having a recorded interest in the property as defendants, and paying to the court all amounts over and above those entitled to be retained.||(b) The municipality shall also be entitled to retain its reasonable costs and attorneys' fees for the preparation and filing of the petition.||(c) The court shall issue such orders of notice as are necessary, and shall make such disposition of the funds as it finds appropriate, based upon ownership and lienholder interests at the time of the tax deed.||(d) The municipality shall be deemed to have a continuing interest in said funds, and in default of valid claims made by other parties, such funds shall be decreed to be the property of the municipality, free and clear of any remaining liability.||III. No bill of interpleader shall be necessary under subparagraph II(a) if, at the time of the tax deed execution, there were no record lienholders, and only one record owner or joint owners, and such former owner or owners are easily identified and located, in which case the excess proceeds shall be paid to such owner or owners.|||Source. 1998, 238:2. 2007, 184:1, eff. Aug. 17, 2007.|
NH Rev Stat § 80:90 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:90 - Definitions.

    80:90 Definitions. –||I. For purposes of RSA 80:88 and 80:89, the phrase "back taxes, interest, costs and penalty" shall include all of the following:||(a) All taxes assessed but unpaid as of the date of the tax deed, together with all taxes which would thereafter otherwise have been assessed against such property based on its valuation, but for its ownership by the municipality.||(b) All statutory interest actually accrued on all back taxes as of the date of the tax deed, together with all statutory interest which would otherwise thereafter have accrued on all taxes listed in subparagraph (a), but for the property's ownership by the municipality.||(c) All allowable statutory fees charged for notice and recording in connection with the tax collection process.||(d) All legal costs incurred by the municipality in connection with the property, including those connected with the municipality's sale or the former owner's repurchase.||(e) All incidental and consequential costs as are reasonably incurred or estimated to be incurred by the municipality in connection with its ownership and disposition of the property, including but not limited to insurance, maintenance, repairs or improvements, and marketing expenses.||(f) An additional penalty equal in amount to 10 percent of the assessed value of the property as of the date of the tax deed, adjusted by the equalization ratio for the year of the assessment.||II. For purposes of RSA 80:88 and 80:89, "former owner" shall mean any person in whom title to the property, or partial interest therein, was vested at the time of the tax deed, and shall include any heir, successor, or assign of any former owner, provided, however, that any person to whom a former owner has attempted to convey or assign any interest, lien, or expectancy in the property subsequent to the date of the tax deed shall not be deemed a former owner.|||Source. 1998, 238:2. 2007, 42:2, eff. July 20, 2007. 2016, 37:2, eff. July 2, 2016.|
NH Rev Stat § 80:91 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:91 - Liability and Obligations Limited.

    80:91 Liability and Obligations Limited. –||With respect to actions of a municipality under RSA 80:88 and 80:89, if the municipality has complied with the provisions of this chapter it shall not have any liability whatsoever to any former owner or lienholder in connection with its management of the property or for the amount of consideration received upon disposition of the property. After the execution of a tax deed, the municipality may treat the property in all respects as the fee owner thereof, including leasing or encumbering all or any portion of the property, without any accountability to former owners, except that the proceeds of any sale must be accounted for as provided in RSA 80:88. Nothing in this chapter shall obligate a municipality to dispose of property acquired by tax deed, except as provided in RSA 80:89. Nothing in RSA 80:88 or 80:89 shall be construed to preclude a municipality from granting more favorable terms to a former owner pursuant to RSA 80:80, VI.|||Source. 1998, 238:2, eff. June 25, 1998.|
NH Rev Stat § 81:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 81 - Taxes in Unincorporated Towns and Unorganized Places|Section 81:1 - Duties of County Commissioners.

    81:1 Duties of County Commissioners. –||The commissioners of every county in which there is located an unincorporated town or unorganized place shall, for those unincorporated towns and unorganized places:||I. Annually as of April 1 assess the real and personal estate in each town or place to the owner or claimant thereof for all the taxes apportioned to such town or place.||II. List all property taxes by them assessed under their hands, with a warrant under their hands and seals. The list shall be directed to the tax collector appointed by the commissioners requiring him to collect such sums and at such times as may be therein prescribed. The provisions of RSA 41:6 relative to surety bonds and RSA 41:33 to 45 relative to collectors of taxes shall also apply to county tax collectors appointed by the commissioners for unincorporated towns and unorganized places.||III. Employ the necessary appraisal staff and indirect administrative and support personnel as they deem necessary.|||Source. 1989, 266:4, eff. July 1, 1989.|
NH Rev Stat § 81:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 81 - Taxes in Unincorporated Towns and Unorganized Places|Section 81:2 - Apportionment, Assessment and Abatement of Taxes.

    81:2 Apportionment, Assessment and Abatement of Taxes. –||Apportionment, assessment and abatement of taxes shall be in accordance with RSA 76. Collection of taxes shall be in accordance with RSA 80.|||Source. 1989, 266:4, eff. July 1, 1989.|
NH Rev Stat § 81:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 81 - Taxes in Unincorporated Towns and Unorganized Places|Section 81:3 - Sale of Real Estate.

    81:3 Sale of Real Estate. –||Whenever real estate is sold to collect taxes as provided in RSA 80 advertisements thereof shall be posted in the nearest town in the same county in which the superior court is located and be published once a week for 2 successive weeks in a newspaper having general circulation in the county where the real estate is situated. The last publication shall be at least 7 days before the date of the said sale. The sale shall be at the office of the commissioners of the county in which the real estate is situated. The provisions of RSA 80 relative to advertising, conducting and reporting tax sales shall apply except as modified in this section.|||Source. 1989, 266:4, eff. July 1, 1989.|
NH Rev Stat § 81:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 81 - Taxes in Unincorporated Towns and Unorganized Places|Section 81:4 - Real Estate Tax Lien; Optional Procedure.

    81:4 Real Estate Tax Lien;  Optional Procedure. –||The real estate of every person or corporation may be subject to the tax lien procedure by the treasurer, 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 county has adopted the provisions of RSA 80:58-86 in accordance with RSA 80:87.|||Source. 1989, 266:4, eff. July 1, 1989.|
NH Rev Stat § 81:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 81 - Taxes in Unincorporated Towns and Unorganized Places|Section 81:5 - Abatement of Taxes.

    81:5 Abatement of Taxes. –||I. The commissioners of the county in which the real estate is situated, for good cause shown, may abate any tax, including prior years' taxes, assessed by them or by their predecessors, including any portion of interest accrued on such tax in the unincorporated towns or unorganized places; or||II. Any person aggrieved by the assessment of a tax, who has complied with the requirements of RSA 74, may, by March 1 following the date of notice of the tax under RSA 76:1-a, and not afterwards, apply in writing to the commissioners in accordance with RSA 76:16, I(b). Upon receipt of an application for abatement, the commissioners shall review the application and respond in accordance with RSA 76:16, II. If the commissioners neglect or refuse to abate, any person aggrieved, having complied with the requirements of RSA 74, may, on or before September 1 after the date of notice of tax under RSA 76:1-a, and not afterwards, file an appeal with the superior court in the county where the property is located, or with the board of tax and land appeals, upon payment of a $65 filing fee. After appropriate inquiry or hearing, the board or court, as the case may be, shall make such order thereon as justice requires.|||Source. 1989, 266:4; 408:12. 1992, 285:4. 2001, 53:1, eff. Jan. 1, 2002. 2014, 175:5, eff. Sept. 9, 2014.|
NH Rev Stat § 82:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82 - Taxation of Railroads|Section 82:1 - Definitions.

    82:1 Definitions. –||In this chapter:||I. The word "company" as used in this chapter shall apply to any enterprise, whether corporation, partnership, limited liability company, proprietorship, association, business trust, real estate trust, or other form of organization.||II. The term "express corporation or company" shall be construed to mean any corporation or company engaged in the business of transporting property as express over the lines of railroads.||III. The term "amusement railroad" means a railroad operating as a tourist, scenic, or historic operation, which provides train rides solely for one or more such purposes.|||Source. 1911, 169:25. PL 69:26. RL 83:26. 2001, 234:2. 2010, 60:1, eff. July 1, 2010.|
NH Rev Stat § 82:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82 - Taxation of Railroads|Section 82:2 - Rate.

    82:2 Rate. –||Every railroad, railway, express, and every parlor, sleeping or dining car company, or other company not a railroad company owning any cars operated for profit on any railroad in this state shall pay to the state an annual tax, as of April 1 of each year, upon the market value of its property and estate, at a rate equal as may be to the average rate of taxation at that time upon other property throughout the state. Market value means the property's full and true value as defined in RSA 75:1.|||Source. 1911, 169:11. PL 69:1. RL 83:1. RSA 82:2. 1983, 469:62. 1990, 9:4. 2010, 60:2, eff. July 1, 2010.|
NH Rev Stat § 82:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82 - Taxation of Railroads|Section 82:3 - How Determined.

    82:3 How Determined. –||The department of revenue administration, in determining said average rate of taxation, shall not consider property specially taxed, savings bank deposits and polls.|||Source. 1911, 169:12. PL 69:2. RL 83:2. RSA 82:3. 1973, 544:13. 1983, 318:5, eff. June 30, 1983.|
NH Rev Stat § 82:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82 - Taxation of Railroads|Section 82:4 - Repealed by 2005, 93:4, I, eff. July 1, 2005.

    82:4 Repealed by 2005, 93:4, I, eff. July 1, 2005. –|
NH Rev Stat § 82:4-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82 - Taxation of Railroads|Section 82:4-a - Repealed by 2010, 60:7, I, eff. July 1, 2010.

    82:4-a Repealed by 2010, 60:7, I, eff. July 1, 2010. –|
NH Rev Stat § 82:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82 - Taxation of Railroads|Section 82:5 - Repealed by 2010, 60:7, II, eff. July 1, 2010.

    82:5 Repealed by 2010, 60:7, II, eff. July 1, 2010. –|
NH Rev Stat § 82:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82 - Taxation of Railroads|Section 82:6 - Condition of Property.

    82:6 Condition of Property. –||In determining the market value of the property and estate in this state of any such company, the department of revenue administration shall make careful inquiry into the condition of all of the property and estate, whether within or without the state, in order that the market value of all that portion of the property and estate of such company within this state, and subject to taxation hereunder, may be accurately fixed and determined.|||Source. 1911, 169:14. PL 69:5. RL 83:5. RSA 82:6. 1973, 544:13. 1983, 318:8. 2010, 60:3, eff. July 1, 2010.|
NH Rev Stat § 82:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82 - Taxation of Railroads|Section 82:7 - Evidence of Value.

    82:7 Evidence of Value. –||I. The department shall evaluate all information utilizing generally accepted appraisal methods and techniques to determine the market value of the property, real and personal, in this state, of such railroad company. When only a portion of the property and estate of any such company is located within the state, the department of revenue administration, in determining the market value thereof, shall consider its proportionate value to all the property and estate of such company.||II. In the case of railroads operating on state-owned property, the trackage and real estate owned by the state shall not be used as evidence of value.|||Source. 1911, 169:14. PL 69:6. RL 83:6. RSA 82:7. 1955, 255:1. 1973, 544:13. 1983, 318:9. 1999, 304:3. 2010, 60:4, eff. July 1, 2010.|
NH Rev Stat § 82:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82 - Taxation of Railroads|Section 82:8 - Repealed by 2010, 60:7, III, eff. July 1, 2010.

    82:8 Repealed by 2010, 60:7, III, eff. July 1, 2010. –|
NH Rev Stat § 82:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82 - Taxation of Railroads|Section 82:9 - Repealed by 2010, 60:7, IV, eff. July 1, 2010.

    82:9 Repealed by 2010, 60:7, IV, eff. July 1, 2010. –|