reglab/statecodes huggingface dataset:
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-G - Taxation of Qualifying Historic Buildings › Section 79-G:5 - Appeal to Board of Tax and Land Appeals.

79-G:5 Appeal to Board of Tax and Land Appeals. –
I. If the assessing officials deny in whole or in part any application for assessment as a qualifying historic building, the applicant, having complied with the requirements of RSA 79-G:4, II may, on or before 6 months after any such action by the assessing officials, in writing and upon a payment of a $65 filing fee, apply to such board for a review of the action of the assessing officials.
II. The board of tax and land appeals shall investigate the matter and shall hold a hearing if requested as provided in this section. The board shall make such order thereon as justice requires, and such order shall be enforceable as provided hereafter.
III. Upon receipt of an application under the provisions of paragraph I, the board of tax and land appeals shall give notice in writing to the affected town or city of the receipt of the application by mailing such notice to the town or city clerk thereof by certified mail. Such town or city may request in writing a hearing on such application within 30 days after the mailing of such notice. If a hearing is requested by a town or city, the board shall, not less than 30 days prior to the date of hearing upon such application, give notice of the time and place of such hearing to the applicant and the town or city in writing. Nothing contained herein shall be construed to limit the rights of taxpayers to a hearing before the board of tax and land appeals.
IV. The applicant and the town or city shall be entitled to appear by counsel, may present evidence to the board of tax and land appeals, and may subpoena witnesses. Either party may request that a stenographic record be kept of the hearing. Any investigative report filed by the staff of the board shall be made a part of such record.
V. In such hearing, the board of tax and land appeals shall not be bound by the technical rules of evidence.
VI. Either party aggrieved by the decision of the board of tax and land appeals may appeal pursuant to the provisions of RSA 71-B:12. For the purposes of such appeal, the findings of fact by said board shall be final. Any such appeal shall be limited to questions of law. An election by an applicant to appeal in accordance with this paragraph shall be deemed a waiver of any right to petition the superior court in accordance with RSA 79-G:6.
VII. A copy of an order by the board of tax and land appeals, attested as such by the chairman of the board, if no appeal is taken hereunder, may be filed in the superior court for the county or in the Merrimack county superior court at the option of said board; and, thereafter, such order may be enforced as a final judgment of the superior court.
Source.
2013, 203:1, eff. July 9, 2013.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-G - Taxation of Qualifying Historic Buildings › Section 79-G:6 - Appeal to Superior Court.

79-G:6 Appeal to Superior Court. –
If the assessing officials deny in whole or in part any application for assessment as a qualifying historic building, the applicant, having complied with the requirements of RSA 79-G:4, II may, within 6 months after notice of denial, apply by petition to the superior court of the county, which shall make such order thereon as justice requires. Any appeal to the superior court under this section shall be in lieu of an appeal to the board of tax and land appeals pursuant to RSA 79-G:5.
Source.
2013, 203:1, eff. July 9, 2013.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-G - Taxation of Qualifying Historic Buildings › Section 79-G:7 - Enforcement.

79-G:7 Enforcement. –
All taxes levied pursuant to assessments under this chapter which are not paid when due shall be collected in the same manner as provided in RSA 80.
Source.
2013, 203:1, eff. July 9, 2013.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-G - Taxation of Qualifying Historic Buildings › Section 79-G:8 - Disposition of Revenues.

79-G:8 Disposition of Revenues. –
All money received by the tax collector pursuant to the provisions of this chapter shall be for the use of the town or city.
Source.
2013, 203:1, eff. July 9, 2013.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-H - Taxation of Certain Chartered Public School Facilities › Section 79-H:1 - Declaration of Public Interest.

79-H:1 Declaration of Public Interest. –
The general court hereby finds it to be in the public interest to authorize municipalities to allow a chartered public school to be able to rent or lease its building or facilities from a property owner which is not exempt from property taxes, and not have the property taxes attributable to the chartered public school facilities be taxed to the owner at the full market value of the facilities.
Source.
2015, 266:1, eff. July 20, 2015.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-H - Taxation of Certain Chartered Public School Facilities › Section 79-H:2 - Adoption of this Chapter.

79-H:2 Adoption of this Chapter. –
A town or city may adopt the provisions of this chapter by vote of its legislative body using the following procedures:
I. In a town, other than a town that has adopted a charter pursuant to RSA 49-D, the question shall be placed on the warrant of the annual town meeting by the governing body or by petition under RSA 39:3.
II. In a city or town that has adopted a charter under RSA 49-C or RSA 49-D, the legislative body may consider and act upon the question in accordance with its normal procedures for passage of resolutions, ordinances, and other legislation.
III. If a majority of those voting on the question vote "yes," the provisions of this chapter shall take effect within the town or city on the date set by the legislative body, or in the tax year beginning April 1 following its adoption, whichever shall occur first.
IV. A town or city may rescind the provisions of this chapter in the manner described in paragraphs I-III.
Source.
2015, 266:1, eff. July 20, 2015.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-H - Taxation of Certain Chartered Public School Facilities › Section 79-H:3 - Definitions.

79-H:3 Definitions. –
In this chapter:
I. "Assessing official" means the assessing authority of any town, city, or place.
II. "Board of tax and land appeals" means the board of tax and land appeals established pursuant to the provisions of RSA 71-B:1.
III. "Commissioner" means the commissioner of the department of revenue administration.
IV. "Qualifying chartered public school facility" means the building, or portion thereof, and the land appurtenant thereto, which, pursuant to a rental or lease agreement, is used exclusively as a chartered public school, established and operating under RSA 194-B, and which is rented or leased from an owner who is not exempt from property taxation under RSA 72.
Source.
2015, 266:1, eff. July 20, 2015.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-H - Taxation of Certain Chartered Public School Facilities › Section 79-H:4 - Appraisal of Qualifying Chartered Public School Facilities.

79-H:4 Appraisal of Qualifying Chartered Public School Facilities. –
I. The assessing officials in any municipality adopting the provisions of this chapter shall appraise qualifying chartered public school facility property at no more than 10 percent of its market value.
II. No owner of land and buildings renting or leasing to a qualifying chartered public school facility shall be entitled to have the property appraised for any tax year under the provisions of this chapter unless the owner applies to the assessing officials on or before April 15 of said year, on a form approved and provided by the commissioner, to have the property so appraised. Such application shall include a verified copy of the rental or lease agreement containing terms and provisions identifying the specific real property exclusively used by the chartered public school for the purposes of RSA 194-B and payment terms under the rental or lease agreement which assign the tax exemption under this chapter to the benefit of the chartered public school. If any owner satisfies the assessing officials that it was prevented by accident, mistake, or misfortune from filing such application on or before April 15, the assessing officials may receive the application at a later date and appraise the property under this chapter; but no such application shall be received after the local tax rate has been approved by the commissioner for that year.
III. The assessing officials shall notify the applicant on a form provided by the commissioner no later than July 1, or within 15 days if the application is filed after July 1, of their decision to classify or refuse to classify the property under the provisions of this chapter by delivery of such notification to the owner in person or by mailing such notification to the owner's last and usual place of abode.
IV. A list of all qualifying chartered public school facilities assessed under this chapter and their owners in each town or city shall be filed by the respective assessing officials each year. Such list shall be part of the record and subject to inspection as provided in RSA 76:7.
V. The commissioner shall include on the inventory blank, required under RSA 74:4, a question concerning whether any changes have been made in the use of a qualifying chartered public school facility. The question shall be written to enable the assessing officials to locate qualifying facilities which may require a change in assessment and to fit the context of the blank.
Source.
2015, 266:1, eff. July 20, 2015.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-H - Taxation of Certain Chartered Public School Facilities › Section 79-H:5 - Appeal to Board of Tax and Land Appeals.

79-H:5 Appeal to Board of Tax and Land Appeals. –
I. If the assessing officials deny in whole or in part any application for assessment of certain property as a qualifying chartered public school facility, the applicant, having complied with the requirements of RSA 79-H:4, II may, on or before 6 months after any such action by the assessing officials, in writing and upon a payment of a $65 filing fee, apply to such board for a review of the action of the assessing officials.
II. The board of tax and land appeals shall investigate the matter and shall hold a hearing if requested as provided in this section. The board shall make such order thereon as justice requires, and such order shall be enforceable as provided hereafter.
III. Upon receipt of an application under the provisions of paragraph I, the board of tax and land appeals shall give notice in writing to the affected town or city of the receipt of the application by mailing such notice to the town or city clerk thereof by certified mail. Such town or city may request in writing a hearing on such application within 30 days after the mailing of such notice. If a hearing is requested by a town or city, the board shall, not less than 30 days prior to the date of hearing upon such application, give notice of the time and place of such hearing to the applicant and the town or city in writing. Nothing contained herein shall be construed to limit the rights of taxpayers to a hearing before the board of tax and land appeals.
IV. The applicant and the town or city shall be entitled to appear by counsel, may present evidence to the board of tax and land appeals, and may subpoena witnesses. Either party may request that a stenographic record be kept of the hearing. Any investigative report filed by the staff of the board shall be made a part of such record.
V. In such hearing, the board of tax and land appeals shall not be bound by the technical rules of evidence.
VI. Either party aggrieved by the decision of the board of tax and land appeals may appeal pursuant to the provisions of RSA 71-B:12. For the purposes of such appeal, the findings of fact by said board shall be final. Any such appeal shall be limited to questions of law. An election by an applicant to appeal in accordance with this paragraph shall be deemed a waiver of any right to petition the superior court in accordance with RSA 79-H:6.
VII. A copy of an order by the board of tax and land appeals, attested as such by the chairman of the board, if no appeal is taken hereunder, may be filed in the superior court for the county or in the Merrimack county superior court at the option of said board; and, thereafter, such order may be enforced as a final judgment of the superior court.
Source.
2015, 266:1, eff. July 20, 2015.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-H - Taxation of Certain Chartered Public School Facilities › Section 79-H:6 - Appeal to Superior Court.

79-H:6 Appeal to Superior Court. –
If the assessing officials deny in whole or in part any application for assessment of the property or portion thereof as a qualifying chartered public school facility, the applicant, having complied with the requirements of RSA 79-H:4, II may, within 6 months after notice of denial, apply by petition to the superior court of the county, which shall make such order thereon as justice requires. Any appeal to the superior court under this section shall be in lieu of an appeal to the board of tax and land appeals pursuant to RSA 79-H:5.
Source.
2015, 266:1, eff. July 20, 2015.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-H - Taxation of Certain Chartered Public School Facilities › Section 79-H:7 - Enforcement.

79-H:7 Enforcement. –
All taxes levied pursuant to assessments under this chapter which are not paid when due shall be collected in the same manner as provided in RSA 80.
Source.
2015, 266:1, eff. July 20, 2015.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-H - Taxation of Certain Chartered Public School Facilities › Section 79-H:8 - Disposition of Revenues.

79-H:8 Disposition of Revenues. –
All money received by the tax collector pursuant to the provisions of this chapter shall be for the use of the town or city.
Source.
2015, 266:1, eff. July 20, 2015.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:1 - When Payable.

80:1 When Payable. –
Resident taxes shall be paid to the collector on demand, without previous notice.
Source.
1913, 82:3. PL 66:1. RL 80:1. RSA 80:1. 1973, 486:5, eff. Aug. 29, 1973.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:1-a - Prepayment of Resident Tax.

80:1-a Prepayment of Resident Tax. –
Any town or city may authorize prepayment of the resident tax, and acceptance of the prepayment. In a town, the decision shall be by vote at a town meeting under a proper article in the warrant. In a city, the decision shall be by vote of the governing body. If authorized, any person liable for resident tax may pay the tax at any time from April 1 until he receives notice of the assessed resident tax. The collector shall receive the payment, issue a receipt, and credit the amount paid toward the resident tax later assessed for the year. Each month, the tax collector shall submit a list of all prepayments received to the assessing officials. Once adopted, authority to make and receive prepayments shall continue until rescinded by the same method used for adoption.
Source.
1979, 186:1. 1981, 230:1, eff. June 11, 1981.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:2 - Distraint.

80:2 Distraint. –
The collector may distrain the goods, chattels, personal estate, property interest, right, or credit of such person upon his neglect or refusal to pay the tax assessed upon him.
Source.
1913, 82:4, 5. 1915, 107:1; 159:1. PL 66:2. RL 80:2. RSA 80:2. 1971, 227:1. 1991, 163:34, eff. May 27, 1991.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:2-a - Relocation of Buildings or Structures.

80:2-a Relocation of Buildings or Structures. –
No building or structure that is taxed as real estate, except manufactured housing constituting the stock-in-trade of a dealer in the business of selling manufactured housing, shall be moved from the location where it was last taxed unless the owner thereof shall produce and deliver to the person moving the same a receipted tax bill for the tax assessed as of April 1, a certificate from the tax collector of the city or the selectmen of the town that all property taxes owed have been paid in full, or a statement signed by a majority of the board of selectmen or assessors that the same may be relocated without the payment of the assessed taxes. The person or persons moving such building or structure shall hold the receipted tax bill, certificate, or statement from the tax collector or selectmen during the period of transit of the building or structure, and upon arrival at its destination, deliver the same to the owner of the building or structure. Any person who fails to comply with the provisions of this section shall be guilty of a misdemeanor.
Source.
1983, 230:9. 1992, 128:1. 1995, 28:1, eff. June 23, 1995.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:3 - Notice to Director of Division of Motor Vehicles of Default in Payment.

80:3 Notice to Director of Division of Motor Vehicles of Default in Payment. –
Before any collector of taxes or deputy shall notify the director of the division of motor vehicles that the resident tax of any person is unpaid, the collector or deputy shall make a demand in person or in writing by registered mail, limited to delivery to addressee only, return receipt requested, from such delinquent taxpayer or the person who is liable therefor. If such person neglects or refuses to pay the tax within 14 days, the collector may certify under the penalties of perjury upon a form provided by the director of the division of motor vehicles, containing the name and address of the taxpayer or person liable for payment of the tax and such other information as the director may require, that to the best of the collector's knowledge and belief such tax is unpaid, that demand in person or in writing by registered mail, as aforesaid, has been made and that the taxpayer or person liable for payment of the tax neglects and refuses to pay the same and request the director to take such action as may seem proper. The receipt of such certification by the director shall be sufficient evidence to require the director to revoke the registration of the person or persons named therein as provided in RSA 260:6; and until such time as evidence of payment of the tax has been furnished the director when the registration may be restored.
Source.
1953, 173:3. RSA 80:3. 1961, 166:3. 1973, 486:6. 2003, 112:2, eff. Aug. 5, 2003.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:4 - Powers of Collector.

80:4 Powers of Collector. –
Every collector, in the collection of taxes committed to him and in the service of his warrant, shall have the powers vested in constables in the service of civil process, which shall continue until all the taxes in his list are collected. Any assessments report issued by the commissioner pursuant to RSA 21-J:11-a shall not affect the authority of the tax collector to issue tax bills and to exercise all powers contained in this chapter for the collection of taxes.
Source.
RS 45:1. CS 48:1. GS 54:1. GL 58:1. PS 60:1. PL 66:3. RL 80:3. 2001, 158:59. 2003, 307:14, eff. July 1, 2003.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:5 - Notice to Persons.

80:5 Notice to Persons. –
The collector shall give notice of such tax to every person taxed, or leave a notice thereof in writing at his abode, 14 days at least before he shall distrain therefor, unless in cases where he has reason to believe such person is about to remove from town. But no notice of the tax shall be necessary under this section if the tax is against a person who is not an inhabitant of the state, or if the person against whom the tax was assessed has removed from the town.
Source.
RS 45:2. CS 48:2. GS 54:2. 1868, 1:14. GL 58:2. PS 60:2. PL 66:4. RL 80:4.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:6 - Notice to Corporations.

80:6 Notice to Corporations. –
The collector shall give the same notice, in writing, of all taxes assessed against any corporation, to the cashier, treasurer or some principal officer of the corporation.
Source.
RS 45:3. CS 48:3. GS 54:3. GL 58:3. PS 60:3. PL 66:5. RL 80:5.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:7 - Contractors' Taxes.

80:7 Contractors' Taxes. –
Whenever any person, firm or corporation enters into a contract or agreement with the state or any political subdivision thereof it shall be a term or condition of such contract that the state or such political subdivision shall withhold or retain from the contract price provided for in such contract such sum or sums as will secure the payment of the taxes levied and assessed against the property of such contractor or against property for which such contractor may be liable for the payment of taxes thereon, until such taxes are paid by such contractor, or are authorized paid by him from the sums so withheld, provided the collector of taxes or other person responsible for the collection of such taxes notifies the treasurer of the state or political subdivision that such taxes have been assessed but are unpaid. Such notice shall not be given to the treasurer as aforesaid until the expiration of a period of 10 days after the collector or other person responsible for the collection of the taxes has presented or sent by first class mail, postage prepaid, addressed to the last known address of such contractor a tax bill, or a duplicate or copy of the tax bill presented or sent to a subcontractor or lessee for the payment of whose taxes said contractor is liable together with a notation to said contractor stating therein a date certain when said collector or other person responsible for the collection of such taxes will notify the treasurer as aforesaid. If the taxes so assessed are not paid by the person, firm or corporation liable therefor by December 1 of the year of assessment, the treasurer, upon notice from the collector of taxes that the taxes remain unpaid, shall pay over the amounts withheld to the collector and take his receipt therefor which shall be a full and complete discharge of the treasurer from any further liability for the sum so withheld. If on December 1 the person, firm or corporation is not entitled to sufficient sums under the contract from which the treasurer can withhold the amount of taxes due, the treasurer as soon thereafter as sufficient sums are available for the purpose shall immediately pay over to the collector the sums so withheld. If the person, firm or corporation shall pay to the collector the taxes for which he or it is liable after notice to withhold by the collector to the treasurer, the collector shall immediately notify the treasurer so withholding, and the sum so withheld shall be paid to the person, firm or corporation, if otherwise due.
Source.
1953, 22:1. RSA 80:7. 1961, 165:1, eff. Aug. 6, 1961.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:7-a - Subcontractors' Taxes.

80:7-a Subcontractors' Taxes. –
Whenever a person, firm or corporation enters into a contract or agreement with the state or any political subdivision thereof and such contractor employs a subcontractor to perform any of the work contemplated by such contract or agreement, it shall be a stated term or condition of such contract, that said contractor will be liable for the payment of any taxes assessed in the name of and upon the property of the subcontractor, used by said subcontractor in the performance of said subcontract if assessed while said contract is being performed, to the extent of any sum or sums that may be due from the contractor to the subcontractor at the time of or after the contractor has been notified by the collector of taxes in writing that payment of said taxes has been demanded of said subcontractor but said subcontractor has failed, neglected or refused to pay the same. Said contractor may retain from the contract price the amount for which he is liable hereunder. The amount of the taxes for which the said contractor may be liable hereunder may be withheld or retained from the contract price under the provisions of RSA 80:7.
Source.
1961, 165:2, eff. Aug. 6, 1961.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:7-b - User's Taxes.

80:7-b User's Taxes. –
Whenever a person, firm or corporation enters into a contract or agreement with the state or any political subdivision thereof and such contractor has in his possession and uses any taxable property owned by another upon the job to be performed under the contract or agreement, it shall be a stated term or condition of such contract that the contractor having such property in his possession shall be liable for the amount of taxes assessed against such property in the name of the owner of such property while the same is in the possession of such contractor to the extent of the amount of any sum or sums of money that may be due from said contractor to the owner of such property for rental or hire thereof at the time of or after the collector of taxes has notified said contractor in writing that he has made demand upon the owner of such property for payment of the taxes assessed upon said property but that the owner of such property has failed, neglected or refused to pay said taxes. Said contractor may retain from the sums to be paid for the use of such property the amount for which he is liable hereunder. The amount of the taxes for which the said contractor may be liable hereunder may be withheld or retained from the contract price under the provisions of RSA 80:7.
Source.
1961, 165:2, eff. Aug. 6, 1961.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:7-c - Exemption From Attachment.

80:7-c Exemption From Attachment. –
The sums so withheld by the treasurer of the state or any political subdivision thereof upon notice from a collector of taxes under the provisions of RSA 80:7 and the sums so withheld and to be withheld by any contractor under the provisions of 80:7-a and 80:7-b shall be exempt from attachment, garnishment and trustee process by any person except in an action or suit brought by the collector of taxes to collect such taxes.
Source.
1961, 165:2, eff. Aug. 6, 1961.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:8 - Distraint.

80:8 Distraint. –
Upon neglect or refusal of any person or corporation to pay the taxes assessed upon them, the collector may distrain the goods, chattels, personal estate, property interest, right, or credit of such person or corporation.
Source.
RS 45:4. CS 48:4. GS 54:4. GL 58:4. PS 60:4. PL 66:6. 1939, 40:1. RL 80:6. RSA 80:8. 1991, 163:35, eff. May 27, 1991.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:9 - Exemption From.

80:9 Exemption From. –
No distress shall be made of any person's tools or implements necessary for his trade or occupation, nor of his arms, nor of household utensils necessary for upholding life, nor of bedding or apparel necessary for him or his family.
Source.
RS 45:5. CS 48:5. GS 54:5. GL 58:5. PS 60:5. PL 66:7. RL 80:7.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:10 - Procedure.

80:10 Procedure. –
The collector shall keep the property distrained 4 days at the cost of the owner. If the tax, cost and charges are not then paid he shall post, in 2 or more public places in the town where the sale is to be, 24 hours before the time of sale, a notice of the place, day and hour of sale, with a particular description of the property to be sold; and at the time and place appointed, which shall be in the town where the distress is made, between the hours of 10 in the forenoon and 6 in the afternoon, and within 48 hours after the expiration of said 4 days, he shall sell the same at auction.
Source.
RS 45:6. CS 48:6. GS 54:6. GL 58:6. PS 60:6. PL 66:8. RL 80:8.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:11 - Account of Taxes, Charges, Etc.

80:11 Account of Taxes, Charges, Etc. –
A particular account in writing of the taxes of the delinquent, the collector's fees, the charges of keeping and sale, and the amount of sale of each article, with the overplus, if any, after deducting taxes and charges, shall be delivered immediately upon such sale to the owner, or be ready to be delivered to him upon request.
Source.
RS 45:7. CS 48:7. GS 54:7. GL 58:7. PS 60:7. PL 66:9. RL 80:9.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:12 - to 80:15 Repealed by 1971, 227:2, eff. Aug. 17, 1971.

80:12 to 80:15 Repealed by 1971, 227:2, eff. Aug. 17, 1971. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.