reglab/statecodes huggingface dataset:
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:33-a - Partial Payments in Redemption.

80:33-a Partial Payments in Redemption. –
Any person with a legal interest in real estate so sold may make partial payments in redemption in sums of $5 or multiples thereof to the collector of taxes who shall receive the same and give a receipt therefor. The collector shall pay over such sums to the town treasurer. If complete redemption is not made before a deed of the real estate sold is given to the purchaser, the collector of taxes shall within 10 days direct the selectmen to issue an order upon the town treasurer to refund to that person making such partial payments or his heirs or assigns the sum so paid. The selectmen shall promptly issue such orders. If the order is not issued within 30 days of the time the collector directs that the order be issued, the sum to be refunded shall draw interest at the rate of 6 percent per annum from the date the sum was directed to be paid to the date of actual payment.
Source.
1965, 18:1. 1967, 179:1. 1991, 54:3, eff. April 1, 1992.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:34 - Receipt and Payment Over.

80:34 Receipt and Payment Over. –
Upon each payment or tender, the collector shall give a receipt therefor, and shall pay over the money so paid or tendered to the purchaser upon demand.
Source.
RS 46:11. CS 49:13. GS 55:13. GL 59:10. PS 61:12. 1925, 61:1. PL 66:31. 1931, 119:2. RL 80:31.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:35 - Part Owners.

80:35 Part Owners. –
Each person with a legal interest with others in any taxable real estate may pay his proportion of the tax assessed thereon, provided that his share or interest therein shall have been definitely determined and recorded in the annual inventory and in the warrant book as committed to the collector. In case of tax delinquency he may pay the taxes upon his share or interest in the property and the residue only may be sold. After the tax sale, and at any time before a deed thereto is given by the collector, he may redeem his interest in the land by paying his assessed proportion of the taxes, accrued interest and costs incident to advertisement and sale of said real estate.
Source.
RS 46:13. CS 49:15. GS 55:15. GL 59:12. PS 61:14. 1925, 61:1. PL 66:32. RL 80:32. 1947, 269:1. RSA 80:35. 1991, 54:4, eff. April 1, 1992.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:36 - Record to be Kept by Register.

80:36 Record to be Kept by Register. –
The register shall record all the facts reported to him under RSA 80:22, RSA 80:27 and RSA 80:33 and any other facts required to be reported by the tax collectors of his county in a book or books to be kept for that purpose. He shall keep an index thereof showing the location of the property and the names of the owners to whom taxed, the names of delinquents, the purchasers at tax sales, and of those who pay delinquent taxes or redeem from sales. The index may be the same as that for other records in his office or a separate one, as each register shall determine. All documents received by the register from the tax collector shall be returned to the tax collector within 30 days.
Source.
1909, 18:2. 1925, 61:1. PL 66:29. RL 80:29. RSA 80:36. 1981, 225:1, eff. Aug. 10, 1981.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:57 - Refund of Overpayments.

80:57 Refund of Overpayments. –
If any person tenders a payment for any taxes and/or interest, in excess of the taxes levied and interest incident thereto, the collector of taxes shall direct the selectmen to issue an order upon the town treasurer to refund to the person making such payment or his heirs or assigns the excess sum so paid; provided, however, that if the sum overpaid is $5 or less, no refund shall be required unless the taxpayer in such case shall apply in writing to the tax collector for said refund within 60 days of actual payment.
Source.
1983, 285:9, eff. Aug. 17, 1983.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:59 - Real Estate Tax Lien; Optional Procedure.

80:59 Real Estate Tax Lien;  Optional Procedure. –
The real estate of every person or corporation may be subject to the tax lien procedure by the collector, in case all taxes against the owner shall not be paid in full on or before December 1 next after its assessment, provided that the municipality has adopted the provisions of RSA 80:58-86 in accordance with RSA 80:87. A real estate tax lien imposed in accordance with the provisions of RSA 80:58-86 shall have priority over all other liens.
Source.
1987, 322:1. 1993, 125:3, eff. July 16, 1993.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:60 - Notice of Lien.

80:60 Notice of Lien. –
The collector shall give notice of the impending lien at least 30 days prior to the execution of said lien. Notice shall be sent by certified or registered mail return receipt requested, to the last known post office address of the current owner, if known, or of the person against whom the tax was assessed. The notice shall state the name of the current owner, if known, or the person against whom the tax was assessed, the description of the property as committed to the tax collector, the date and time on which the last payment shall be accepted, and the amount of the tax, interest, and costs to the date of executing the tax lien. The returned receipt or the returned unclaimed notice shall be prima facie evidence that the collector has complied with the notice requirements of this section.
Source.
1987, 322:1, eff. Jan. 1, 1988.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:61 - Affidavit of Execution of Real Estate Tax Lien.

80:61 Affidavit of Execution of Real Estate Tax Lien. –
An affidavit of the execution of the tax lien to the municipality, county or state shall be delivered to the municipality by the tax collector on the day following the last date for payment of taxes as stated in the notice given in RSA 80:60. The collector shall execute to the municipality, county or state only a 100 percent common and undivided interest in the property and no portion thereof shall be executed in severalty by metes and bounds; provided, however, that where distinct interests in the property have been separately assessed pursuant to RSA 75:2, the tax lien executed to the municipality, county, or state shall be for 100 percent of the separate distinct interest upon which the taxes have not been fully paid.
Source.
1987, 322:1. 1998, 208:1, eff. June 18, 1998.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:62 - Postponement of Execution; Execution of Tax Lien by Agent.

80:62 Postponement of Execution;  Execution of Tax Lien by Agent. –
I. Whenever it shall appear to the selectmen or assessors that the collector of taxes or deputy collector of taxes will be unable to execute the tax lien to the municipality as specified in the notice of lien, they shall have the power to delay the execution of the tax lien for a period not exceeding 3 days. If at the end of the postponed period, the tax collector or deputy collector of taxes is unable to execute the lien by reason of illness or other unavoidable cause, the selectmen or assessors may appoint in writing any duly qualified person to execute the tax lien and make the statutory return to the register of deeds.
II. Such appointee shall be sworn to the faithful performance of his duties which shall be to execute the tax lien to the municipality and to deliver the same to the town or city treasurer, taking his receipt thereof, and to make a report of the execution of the tax lien to the register of deeds within 30 days thereafter. No bond shall be required of any person appointed to execute the tax lien.
III. For the proper discharge of his duties the person appointed to execute the tax lien to the municipality shall be entitled to the same fees and charges that the collector would have received if he had executed the tax lien and made report thereof to the register of deeds. If said tax lien execution is made in a municipality in which all fees and costs accrue to the town or city, then the sum to be allowed to the person duly qualified for his services shall not be less than the per diem compensation of the tax collector if he is paid upon a salary basis, nor less than he would have received if employed on a commission basis.
IV. Within 24 hours after the execution of the tax lien by the person duly qualified and appointed, the selectmen or assessors shall notify the commissioner of revenue administration, in writing, of the time and place of the tax lien execution and the name of the person conducting said execution. An attested copy of their notice to the commissioner of revenue administration shall be delivered by the selectmen or assessors to the person that performed the execution of the tax lien. Such person shall thereupon forward the copy of the notice, together with his report of the execution of the tax lien, to the register of deeds who shall cause the same to be entered as a part of the tax lien record.
Source.
1987, 322:1, eff. Jan. 1, 1988.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:63 - Right to Tax Lien.

80:63 Right to Tax Lien. –
Except under the provisions of RSA 80:80, II-a, only a municipality or county where the property is located or the state may acquire a tax lien against land and buildings for unpaid taxes.
Source.
1987, 322:1. 1992, 173:2, eff. May 8, 1992.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:64 - Report of Tax Lien.

80:64 Report of Tax Lien. –
Each tax collector, within 30 days after executing the tax lien to the municipality, county, or state, shall deliver or forward to the register of deeds for the county in which the real estate is situated a statement of the following facts relating to each parcel of real estate subject to lien, certified by the tax collector under oath to be true; the name of the current owner, if known, or the person against whom the tax was assessed and a description of the property as it appeared on the tax list committed to the tax collector; the total amount of each tax lien, including taxes, interest, fees and costs incident to the tax lien process and making reports thereof to the register of deeds; the date and place of the execution of the tax lien, all of which shall be recorded and indexed by the register of deeds in an acceptable recording method.
Source.
1987, 322:1. 2005, 140:1. 2008, 322:2, eff. Aug. 31, 2008.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:65 - Notice by Lienholder to Mortgagee.

80:65 Notice by Lienholder to Mortgagee. –
The municipality, county or state as lienholder, within 60 days from the date of execution of the lien, shall identify and notify all persons holding mortgages upon such property as recorded in the office of the register of deeds. In the event that a person holds a mortgage on more than one piece of property, a listing of the property may be forwarded by the lienholder. If the selectmen determine that one or more outstanding mortgages exist, they may direct the collector of taxes to identify and to give such notice to any mortgagee, and the collector shall thereupon be entitled to receive the same fees as provided in RSA 80:67 for notifying any mortgagee of a payment after the execution of the tax lien. Such notice shall give the date of the execution of the lien, the name of the delinquent taxpayer, the total amount of the lien and the amount of costs for identifying and notifying mortgagees. As provided in RSA 80:75, the tax collector shall send a similar notice to any mortgagee within 30 days of the time of payment of any subsequent tax thereon by the purchaser. Any tax lien process of such encumbered real estate shall be void as against any mortgagee, and no tax collector's deed based on said lien shall be valid unless the mortgagees shall have been notified in the manner provided in RSA 80:66, but the tax and any subsequent tax payments made upon the property shall be collectible and payment may be enforced by suit under the provisions of RSA 80:50.
Source.
1987, 322:1. 1991, 54:5, eff. April 1, 1992. 2021, 33:1, eff. July 16, 2021.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:66 - How Notice Shall be Given.

80:66 How Notice Shall be Given. –
The notice shall be in writing, and a copy shall be given to each mortgagee as recorded at the registry of deeds in hand, or left at his usual place of abode, or sent by certified mail, return receipt requested, or registered mail to his last known post-office address.
Source.
1987, 322:1. 1992, 54:2, eff. Jan. 1, 1993.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:67 - Fees for Notice.

80:67 Fees for Notice. –
The municipality, county or state which has acquired the lien as executed by the collector of taxes shall recover upon redemption, for each notice or each name on a listing sent or given to a mortgagee, $10, together with expenses for searching the registry of deeds records to determine if mortgages exist on all property listed on the execution of the tax lien document. Said expenses for the search shall be totaled and divided pro rata among the delinquent accounts. Expenses for sending the notice by certified or registered mail, return receipt requested, or mileage each way at $.25 per mile to serve the notice, shall also be included.
Source.
1987, 322:1, eff. Jan. 1, 1988.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:68 - Real Estate Subject to Liens for Old Age Assistance.

80:68 Real Estate Subject to Liens for Old Age Assistance. –
No tax lien on real estate upon which there is a lien for aid to permanently and totally disabled or for old age assistance recorded in the registry of deeds shall be valid as against the state of New Hampshire unless the real estate lienholder shall notify in writing the commissioner of health and human services, within 60 days from the date of acquiring the lien. Such notice shall contain the date of the execution of the real estate lien, the name of the delinquent taxpayer, the total amount of the real estate lien and amount of costs for notifying the commissioner of health and human services. Such costs shall be the same as for notifying mortgagees.
Source.
1987, 322:1, eff. Jan. 1, 1988. 2023, 42:1, eff. July 18, 2023.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:69 - Redemption.

80:69 Redemption. –
Any person with a legal interest in land subject to a real estate tax lien may redeem the same by paying or tendering to the collector, at any time before a deed thereof is given by the collector, the amount of the real estate lien, with interest at 14 percent per annum upon the whole amount of the recorded lien from the date of execution to the time of payment in full, except that in the case of partial payments in redemption made under RSA 80:71, the interest shall be computed on the unpaid balance, together with redemption costs and costs for identifying and notifying the mortgagees, if any. In case the tax collector who executed the tax lien against the property in question shall have died, become incapacitated, been removed from office or removed from the town or city or shall have been discharged from his or her bond by the selectmen or assessors, then the person with the legal interest in redeeming the property may tender such sums to the tax collector then in office of said city or town. Upon advice from the selectmen or assessors that the amount tendered is the correct amount due, the tax collector shall accept said amount for the redemption of the property.
Source.
1987, 322:1. 1991, 54:6, eff. April 1, 1992. 2018, 282:5, eff. Apr. 1, 2019.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:70 - Notice of Redemption.

80:70 Notice of Redemption. –
When full redemption is made, the tax collector shall within 30 days after redemption notify the register of deeds of the act, giving the name of the person redeeming, the date when redemption was made, the date of the execution of the tax lien and a brief description of the real estate in question, together with the name of the person or persons against whom the tax was levied.
Source.
1987, 322:1, eff. Jan. 1, 1988.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:71 - Partial Payments in Redemption.

80:71 Partial Payments in Redemption. –
Any person with a legal interest in real estate upon which a real estate tax lien has been executed may make partial payments in redemption to the collector of taxes who shall receive the same and give a receipt therefor. The collector shall pay over such sums to the town treasurer. If complete redemption is not made before a deed of the real estate is given to the lienholder, the collector of taxes shall within 10 days direct the selectmen to issue an order upon the town treasurer to refund to the person making such partial payments or his heirs or assigns the sum so paid. The selectmen shall promptly issue such order. If the order is not issued within 30 days of the time the collector directs that the order be issued, the sum to be refunded shall draw interest at the rate of 6 percent per annum from the date the sum was directed to be paid to the date of actual payment.
Source.
1987, 322:1. 1991, 54:7, eff. April 1, 1992.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:72 - Receipt for Redemption and Payment to Lienholder.

80:72 Receipt for Redemption and Payment to Lienholder. –
Upon complete redemption, the collector shall give a receipt therefor, and shall pay over the money so paid to the real estate tax lienholder upon demand.
Source.
1987, 322:1, eff. Jan. 1, 1988.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:73 - Part Owners.

80:73 Part Owners. –
Each person having a legal interest with others in any taxable real estate may pay his proportion of the tax assessed thereon, provided that his share or interest therein shall have been definitely determined and recorded in the annual invoice and in the warrant book as committed to the collector. In case of tax delinquency he may pay the taxes upon his share or interest in the property and the residue only may be subject to the real estate tax lien. After the real estate tax lien has been executed by the tax collector, and at any time before a deed thereto is given by the collector, he may redeem his interest in the property by paying his assessed proportion of the taxes, accrued interest and costs incident to the real estate tax lien process.
Source.
1987, 322:1. 1991, 54:8, eff. April 1, 1992.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:74 - Record to be Kept by Register of Deeds.

80:74 Record to be Kept by Register of Deeds. –
The register of deeds shall record all the facts reported to the register of deeds under RSA 80:64, 70, 75 and 76, and any other facts required to be reported by the tax collectors of his or her county in an acceptable recording method. He or she shall keep an index thereof showing the location of the property and the names of the owners to whom taxed, the names of delinquents, the holder of the real estate tax lien, and the names of those who pay delinquent taxes or redeem from the real estate tax lien. The index may be the same as that for other records in the office or a separate one, as each register shall determine. All documents received by the register from the tax collector shall be returned to the tax collector within 30 days.
Source.
1987, 322:1. 2008, 322:3, eff. Aug. 31, 2008.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:75 - Payment of Subsequent Tax.

80:75 Payment of Subsequent Tax. –
I. For purposes of this section, "subsequent tax" shall mean any tax assessed upon the real estate subsequent to that for which it was liened by a municipality, a county or the state. The municipality, county, or state as holder of the tax lien may pay to the collector any subsequent tax after the final installment of said tax for that year is delinquent, and the collector shall, within 30 days after such payment of subsequent tax, notify the register of deeds of the payment, giving the date and the amount of such payment and the name of the municipality, county, or state so paying, together with the date of the tax lien, the name of the person taxed, and a description of the property subject to tax lien as shown in the report recorded in the registry of deeds. The collector of taxes shall receive $2 for such notice to the register of deeds of the subsequent payment plus $2 to be paid to the register of deeds.
II. The municipality, county or state as holder of the tax lien, within 30 days of payment of the subsequent tax, shall notify the current owner, if known, or the person as shown in the report of tax lien by certified mail. At the same time, the holder of the tax lien shall personally, or by certified mail, notify any mortgagee who was previously notified relative to the execution of the tax lien of his payment of the subsequent tax. The lienholder paying the subsequent tax shall receive $10 for each notice to the current owner, if known, or the person as shown in the report of tax lien, together with expenses for sending the notice by certified mail, and a $10 fee for each notice sent or given to a mortgagee, together with expenses for sending the notice by certified mail.
III. When a municipality is the lienholder and the municipality pays a subsequent tax and the selectmen direct the collector of taxes, as agent of the municipality, to give such notice of said payment to any owner and to any mortgagee as provided above, the collector of taxes shall receive the same fees provided for the lienholder for his service. The amount of subsequent taxes paid, together with interest on such taxes at the rate of 14 percent per annum from the date of payment shall, in addition to the tax lien amount at the time of execution with interest and costs, be paid by the person making redemption.
Source.
1987, 322:1. 1992, 54:3, eff. Jan. 1, 1993. 2018, 282:6, eff. Apr. 1, 2019.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:77 - Notice to Current Owner.

80:77 Notice to Current Owner. –
At least 30 days prior to executing the deed under RSA 80:76, the tax collector shall notify the current owner of the property or his representative or executor, by certified mail, return receipt requested, of the pending deeding. The tax collector shall receive $10 for his services plus incidental expenses of printed notice. All of the said costs shall be paid at the time of redemption.
Source.
1987, 322:1, eff. Jan. 1, 1988.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:77-a - Notice to Mortgagees.

80:77-a Notice to Mortgagees. –
At least 30 days prior to executing the deed under RSA 80:76, the tax collector shall notify each person holding a mortgage upon such property, by certified mail, return receipt requested, of the impending deeding. For purposes of this section, any mortgagee entitled to notice under RSA 80:65 and any mortgagee whose mortgage was recorded in the office of the register of deeds at least 30 days prior to the mailing of the notice shall be entitled to notice. The notice required by this section shall, at a minimum, contain the name of the delinquent taxpayer, a description of the property subject to the tax lien, the amount of the tax lien and the amount of tax collector's fee and expenses necessary for redemption, the issue date of the tax lien deed, the expiration date of the right of redemption, and a warning that the legal interest of the taxpayer and each mortgagee will be extinguished by the tax lien deed if the legal interest in property is not redeemed. The municipality shall receive the reasonable costs of searching the title for recorded mortgages, and the tax collector shall receive $10 for services plus mailing and reasonable expenses of providing the printed notice required in this section. All costs shall be paid at the time of redemption.
Source.
1995, 99:2, eff. Jan. 1, 1996.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:78 - Incontestability.

80:78 Incontestability. –
No action, suit or other proceeding shall be brought to contest the validity of an execution of the real estate tax lien or any collector's deed based thereon after 10 years from the date of record of the collector's deed.
Source.
1987, 322:1, eff. Jan. 1, 1988.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:79 - Return of Reports.

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