reglab/housing_qa huggingface dataset:
NH Rev Stat § 80:37 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:37 - Payment of Subsequent Tax.

    80:37 Payment of Subsequent Tax. –||For purposes of this section, "subsequent tax" shall mean any tax assessed upon the real estate subsequent to that for which it was sold by a municipality, a county or the state. The purchaser of real estate at any tax sale may pay to the collector any subsequent tax and the collector shall, within 30 days after such payment, notify the register of deeds thereof, giving the date and the amount of such payment and the name of the person so paying together with the date of the tax sale, the name of the person taxed and a description of the property sold as shown in the report of sale recorded in the registry of deeds. The collector of taxes shall receive $1 for such notice to the register of deeds of the payment of subsequent tax plus $1 to be paid to the register of deeds. The purchaser, within 30 days of payment of the subsequent tax, shall personally, or by certified mail, notify in writing any mortgagee who was notified of his purchase at the tax sale of this payment of the subsequent tax. The purchaser paying the subsequent tax shall receive the same fees prescribed for notifying the mortgagee of his or her purchase at the tax sale to be included in the costs to be paid by the person making redemption, except that when a town is a purchaser at a tax sale and the town pays a subsequent tax and the selectmen direct the collector of taxes as agent for the town to give notice of payment of a subsequent tax to any mortgagee who was notified of the purchase by the town at the tax sale, the collector shall be paid the sum of $5 for this service. Any amounts so paid on account of subsequent taxes, together with interest thereon at the rate of 14 percent per annum from the date of payment shall, in addition to the purchase price at the time of sale with accrued interest and costs, be paid by the person making redemption.|||Source. 1851, 1125:1. CS 49:12. GS 55:12. GL 59:9. PS 61:11. 1925, 61:1. PL 66:30. RL 80:30. 1943, 55:3. 1947, 187:2. 1949, 61:3. RSA 80:37. 1967, 313:1. 1970, 30:3. 1971, 512:3. 1981, 465:17. 1983, 285:5. 1985, 312:4. 1992, 54:1, eff. Jan. 1, 1993. 2018, 282:4, eff. Apr. 1, 2019.|
NH Rev Stat § 80:38-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:38-a - Notice to Current Owner.

    80:38-a Notice to Current Owner. –||At least 30 days prior to executing the deed under RSA 80:38, the tax collector shall notify the current owner of the property or his representative or executor, by certified mail, return receipt requested, of the impending deeding. The cost of this notice shall be added to the existing tax lien.|||Source. 1983, 135:3, eff. Aug. 6, 1983.|
NH Rev Stat § 80:38-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:38-b - Notice to Mortgagees.

    80:38-b Notice to Mortgagees. –||At least 30 days prior to executing the deed under RSA 80:38, 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 80:28 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 sale, the total amount for which the real estate was sold and the amount of costs for notifying mortgagees, 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, 99:1, eff. Jan. 1, 1996.|
NH Rev Stat § 80:39 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:39 - Incontestability.

    80:39 Incontestability. –||No action, suit or other proceeding shall be brought to contest the validity of a tax sale or any collector's deed based thereon after 10 years from the date of record of the collector's deed. This section shall apply to all collectors' deeds of record as of July 1, 1956, and to those recorded thereafter.|||Source. 1947, 103:1. RSA 80:39. 1965, 19:1; 253:1. 1986, 48:3, eff. Jan. 1, 1987.|
NH Rev Stat § 80:40 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:40 - Return of Reports.

    80:40 Return of Reports. –||Whenever a tax collector, under the provisions of RSA 80:22, 23, 27, 33 and 37, shall make a return or a report to the register of deeds of advertisement or consummation of a tax sale, or of a payment before sale or redemption therefrom, or discharge of a tax lien for any reason, the register of deeds shall cause the time of his receipt thereof to be stamped or written upon the back of said report or certificate and shall, after entering the same in the registry records, return it to the tax collector within a reasonable time.|||Source. 1909, 18:3. 1921, 14:1. 1925, 61:1. PL 66:36. RL 80:36. 1947, 207:3, eff. June 19, 1947.|
NH Rev Stat § 80:41 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:41 - Penalty for Excessive Fees.

    80:41 Penalty for Excessive Fees. –||If any collector shall demand or take any other or greater fees than are by law allowed for any of the services by him rendered he shall forfeit $5.|||Source. RS 46:19. CS 49:21. GS 55:21. GL 59:18. PS 61:20. 1925, 61:1. PL 66:37. RL 80:37.|
NH Rev Stat § 80:42 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:42 - Transfer of Tax Lien; Sale of Property Taken in Default of Redemption.

    80:42 Transfer of Tax Lien;  Sale of Property Taken in Default of Redemption. –||I. No transfer of any tax lien upon real estate acquired by a town or city at a tax collector's sale for nonpayment of taxes thereon shall be made to any person by the municipality during the 2-year period allowed for redemption, nor shall title to any real estate taken by a town or city in default of redemption from a tax sale be conveyed to any person unless the town, by majority vote at the annual meeting, or city council by vote, shall authorize the selectmen or the mayor to transfer such lien or to convey such property by deed.||II. If the selectmen or mayor are so authorized to convey such property by deed, either a public auction shall be held, or the property may be sold by advertised sealed bids. The selectmen or mayor shall have the power to establish a minimum amount for which the property is to be sold and the terms and conditions of the sale.||III. The selectmen may, by a specific article in the town warrant, or the mayor, by ordinance, may be authorized to dispose of a lien or tax deeded property in a manner than otherwise provided in this section, as justice may require.||IV. Such authority to transfer or to sell shall continue in effect for one year from the date of the town meeting or action by the city council provided, however, that the authority to transfer tax liens, or to sell real estate acquired in default of redemption, or to vary the manner of such sale or transfer as justice may require, may be granted for an indefinite period, in which case the warrant article or vote granting such authority shall use the words "indefinitely, until rescinded" or similar language.||V. For purposes of this section, the authority to dispose of the property "as justice may require" shall include the power of the selectmen or mayor to convey the property to a former owner, or to a third party for benefit of a former owner, upon such reasonable terms as may be agreed to in writing, including the authority of the municipality to retain a mortgage interest in the property, or to re-impose its tax lien, contingent upon an agreed payment schedule, which need not necessarily reflect any prior redemption amount. Any such agreement shall be recorded in the registry of deeds. This paragraph shall not be construed to obligate any municipality to make any such conveyance or agreement.|||Source. 1947, 269:2. RSA 80:42. 1977, 549:1. 1993, 176:9. 1997, 266:2, eff. Jan. 1, 1998.|
NH Rev Stat § 80:42-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:42-a - Retention for Public Use.

    80:42-a Retention for Public Use. –||Towns and cities may retain and hold for public uses real property the title to which has been acquired by them by tax collector's deed under the provisions of RSA 80:42, upon vote of the town meeting or city council approving the same.|||Source. 1971, 359:1, eff. Aug. 24, 1971.|
NH Rev Stat § 80:43 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:43 - Sale of Real Estate.

    80:43 Sale of Real Estate. –||Each tax collector shall receive the following fees in connection with the sale of real estate to be charged as costs for the services listed below except as otherwise noted:||I. Notice to delinquent taxpayer covering all unpaid taxes listed under his name, $5.||I-a. For each parcel advertised for sale, $1.||II. For conducting sale for each taxpayer on list, $5.||II-a. For each parcel sold, $1.||III. For notice of payment to the register of deeds after advertising and before sale, or notice of redemption or discharge of lien after sale, $1 plus the fees advanced and paid to the register of deeds.||IV. For each notice to the register of deeds of payment of tax subsequent to a tax sale, $1 plus the fees advanced and paid to the register of deeds.||V. For each deed made and delivered to the purchaser at a tax sale, $5, to be paid by the purchaser.||VI. 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; said expenses to be totalled and divided pro rata among the delinquent taxpayers when real estate is advertised and sold.|||Source. 1947, 207:4, par. 47. RSA 80:43. 1967, 303:1. 1971, 512:2. 1983, 285:6, eff. Aug. 17, 1983.|
NH Rev Stat § 80:44 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:44 - Sale of Personal Property.

    80:44 Sale of Personal Property. –||Each tax collector shall receive the following fees to be charged as costs for the services listed below:||I. For each distraint and notice of sale, $5.||II. For conducting sale of distrained property, $5.||III. For travel from collector's home or office to place of distraint and return, $.25 per mile.||IV. For travel from collector's home or office to place of sale and return, $.25 per mile.||V. For the account of property distrained to be delivered to the owner, $5.||VI. Commission on value of property sold, 5 percent.||VII. The collector shall be allowed his actual and necessary expenses in connection with the keeping, storage and care of the property distrained.|||Source. 1947, 207:4, par. 48. RSA 80:44. 1967, 80:1. 1983, 285:7, eff. Aug. 17, 1983.|
NH Rev Stat § 80:45 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:45 - Repealed by 1971, 227:4, eff. Aug. 17, 1971.

    80:45 Repealed by 1971, 227:4, eff. Aug. 17, 1971. –|
NH Rev Stat § 80:46 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:46 - Register of Deeds.

    80:46 Register of Deeds. –||The register of deeds shall be paid by the collector of taxes the following fees: For recording and indexing each parcel advertised to be sold, $1; for recording and indexing a report of payment before sale or redemption after sale or discharge of lien, $1; for recording and indexing a report of tax sale, each parcel sold, $1. The collector of taxes shall be reimbursed for the fees advanced to the register by the person paying the tax before sale, or redeeming the real estate after the real estate has been sold, or requesting the discharge of the tax lien. 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 a purchaser at a tax sale; however, this shall not be considered a mandatory duty of the register of deeds.|||Source. 1947, 207:4, par. 50. RSA 80:46. 1967, 76:1. 1983, 285:8, eff. Aug. 17, 1983.|
NH Rev Stat § 80:47 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:47 - Repealed by 1971, 292:2, eff. Aug. 22, 1971.

    80:47 Repealed by 1971, 292:2, eff. Aug. 22, 1971. –|
NH Rev Stat § 80:48 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:48 - Saving Clause.

    80:48 Saving Clause. –||This chapter shall not be taken to repeal or amend any act granting to a single municipality special powers relative to the handling of redemptions.|||Source. 1931, 119:5. RL 80:40.|
NH Rev Stat § 80:49 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:49 - Liability of Collector.

    80:49 Liability of Collector. –||No person to whom any list of taxes shall be committed for collection shall be liable to any suit by reason of any irregularity or illegality of the proceedings of the town or of the selectmen, nor for any cause whatever except his own official misconduct.|||Source. RS 45:16. CS 48:16. GS 54:16. GL 58:16. PS 60:16. 1925, 61:1. PL 66:40. RL 80:41.|
NH Rev Stat § 80:50 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:50 - Collection by Suit.

    80:50 Collection by Suit. –||The selectmen of any town, or the tax collector, by action brought in the name of the collector, may cause any tax to be collected by suit at law or bill in equity, and may trustee wages or other moneys for any tax, and in such action there shall be no exemption from attachment of wages in any amount.|||Source. 1881, 28:1. PS 60:17. 1925, 61:1. PL 66:42. RL 80:43.|
NH Rev Stat § 80:51 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:51 - Actions Against Nonresidents.

    80:51 Actions Against Nonresidents. –||The officers responsible for the collection of any tax of any state or commonwealth of the United States of America, or any political subdivision thereof, shall have the right to bring an action or suit in the courts of this state to recover any unpaid tax against a person within this jurisdiction, when the same or a similar right is accorded to the proper officer of this state or any of its political subdivisions by such state or commonwealth either by law or comity.|||Source. 1951, 14:1, eff. Feb. 27, 1951.|
NH Rev Stat § 80:52 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:52 - Discount.

    80:52 Discount. –||Any town may, by vote at the annual meeting, direct a discount to be made to those persons who shall pay their taxes within such periods as the town may limit; and every person so paying shall be entitled to such discount; provided, that no discount shall be granted on resident taxes.|||Source. RS 45:17. CS 48:17. GS 54:17. GL 58:17. PS 60:18. 1925, 61:1. PL 66:43. RL 80:44. RSA 80:52. 1973, 486:7, eff. Aug. 29, 1973.|
NH Rev Stat § 80:52-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:52-a - Prepayment.

    80:52-a Prepayment. –||Any town by vote at a town meeting under a proper article in the warrant or by vote of the board of selectmen or the town council and any city by vote of its governing board may authorize the prepayment of taxes and authorize the collector of taxes to accept payments in prepayment of taxes. If a town or city so votes, any person, firm or corporation owning taxable property may, at any time before notice of the amount of taxes assessed against said property has been received, make payments on account of such taxes as will be due and the collector shall receive such payments and give a receipt therefor and credit the amounts paid toward the amount of the taxes eventually assessed against said property. In any town or city which shall vote to authorize the prepayment of taxes the collector of taxes shall give such bond in the form and amount which the commissioner of revenue administration shall require, and the collector shall pay over all sums so received to the town treasurer under the provisions of RSA 41:35. No taxpayer shall be allowed to prepay taxes more than 2 years in advance of the due date of the taxes. No interest shall accrue to the taxpayer on any prepayment, nor shall any interest be paid to the taxpayer on any prepayment which is later subject to rebate or refund.|||Source. 1963, 36:1. 1973, 544:8. 1989, 155:1. 1998, 244:1, eff. Aug. 24, 1998.|
NH Rev Stat § 80:52-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:52-b - Checks Tendered in Payment of Taxes.

    80:52-b Checks Tendered in Payment of Taxes. –||I. If any person tenders a check for the payment of any taxes levied by the tax collector and the check is returned to the tax collector as uncollectible for any reason, such taxes shall be deemed not paid and the person tendering such check shall be subject to applicable tax delinquency penalties, protest and collection charges.||II. If any person tenders a check for the payment of any taxes levied by the tax collector and the check is drawn on a foreign bank, the person tendering such check shall be subject to all applicable foreign check bank fees.|||Source. 1977, 26:1, eff. April 1, 1977. 2013, 90:4, eff. Aug. 19, 2013.|
NH Rev Stat § 80:52-c (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:52-c - Electronic Payment.

    80:52-c Electronic Payment. –||The governing body may authorize the municipality's treasurer or other appropriate municipal official to accept payment of local taxes, charges generated by the sale of utility services, or other fees or charges by use of a credit card, debit card, or such other means of electronic transaction as approved by the governing body. Any municipality may add to the amount due, in addition to any penalties and interest payable, a service charge for the acceptance of the credit card, debit card, or such other means of electronic transaction as approved by the governing body. The municipality, at the time of billing, shall disclose the amount of the service charge.|||Source. 1994, 2:2. 1995, 137:4. 2001, 78:2. 2009, 37:1, eff. July 14, 2009.|
NH Rev Stat § 80:53 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:53 - Repealed by 1969, 206:3, eff. Aug. 4, 1969.

    80:53 Repealed by 1969, 206:3, eff. Aug. 4, 1969. –|
NH Rev Stat § 80:54 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:54 - Calendar Days.

    80:54 Calendar Days. –||Whenever the word "day" or "days" is used in this or any other chapter of the Revised Statutes Annotated relating or appertaining to the collection of taxes, giving of notices, holding of distrained property or in making reports to a register of deeds, it shall be construed to mean calendar days and Sundays and holidays shall be included.|||Source. 1943, 134:5, eff. April 26, 1943.|
NH Rev Stat § 80:55 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:55 - Timely Mailing.

    80:55 Timely Mailing. –||I. General Rule. Any report, claim, tax return, statement and other document, relative to tax matters, required or authorized to be filed with or any payment made to the state or to any political subdivision thereof which is:||(a) Transmitted through the United States mail, shall be deemed filed and received by the state or political subdivision on the date shown by the post office cancellation mark stamped upon the envelope or other appropriate wrapper containing it;||(b) Mailed but not received by the state or political subdivision or where received and the cancellation mark is illegible, erroneous, or omitted, shall be deemed filed and received on the date it was mailed if the sender establishes by competent evidence that the report, claim, tax return, statement, remittance, or other document was deposited in the United States mail on or before the date due for filing; and in cases of such nonreceipt of a report, tax return, statement, remittance, or other document required by law to be filed, the sender files with the state or political subdivision a duplicate within 30 days after written notification is given to the sender by the state or political subdivision of its nonreceipt of such report, tax return, statement, remittance, or other document.||II. Registered Mail, Certified Mail, Certificate of Mailing. If any report, claim, tax return, statement, remittance, or other document is sent by United States registered mail, certified mail or certificate of mailing, a record authenticated by the United States post office of such registration, certification or certificate shall be considered competent evidence that the report, claim, tax return, statement, remittance or other document was mailed, and the date of registration, certification or certificate shall be deemed the postmarked date.||III. Saturdays, Sundays, and Legal Holidays. If the date for filing any report, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday or legal holiday, the filing shall be considered timely if performed on the next business day.||IV. Exception. The provisions of this section shall not apply to payment or remittance for tax sales, the advertisement of tax sales, tax sale redemptions or payment of subsequent taxes thereon.|||Source. 1969, 359:1, eff. Aug. 30, 1969.|
NH Rev Stat § 80:56 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 80 - Collection of Taxes|Section 80:56 - Uncollectible Remittances.

    80:56 Uncollectible Remittances. –||Whenever any remittance, whether by check or electronic means, issued to a city or town for the payment of taxes, permit fees, licenses, special assessments, water or sewer bills, for any combination of these or for any other municipal services is returned to the city or town official as uncollectible, the city or town shall charge a fee of $25 plus all protest, bank, and legal fees in addition to the amount of said remittance to the person who made such remittance to cover the cost of collecting the debt that the remittance was to pay. The $25 fee together with any protest or legal fees collected shall be for the use of the city or town.|||Source. 1977, 119:1. 1985, 312:5. 1996, 74:1, eff. July 12, 1996. 2021, 105:2, Pt. II, Sec. 1, eff. Aug. 30, 2021.|