TITLE V
TAXATION

Chapter 85
EXTENTS

Issuance, Levy, Sale, Etc.

Section 85:1

    85:1 Who may Issue. – The state treasurer or the commissioner of revenue administration, and each county and town treasurer, may issue extents under their hands and seals respectively, in cases authorized by law, and such extents shall be deemed to be executions against the person and property.

Source. RS 48:1. CS 51:1. GS 59:1. GL 66:1. PS 66:1. PL 71:1. RL 86:1. 1999, 17:36; 338:7, eff. Nov. 3, 1999.

Section 85:2

    85:2 Liability of Town. – Any town which shall neglect to choose proper officers for assessing and collecting taxes shall be liable to an extent for state and county taxes; and the same may be levied upon the property of any inhabitant or owner of property therein, if no estate of such town be found whereon to levy the same.

Source. RS 48:2. CS 51:2. GS 59:2. GL 66:2. PS 66:2. PL 71:2. RL 86:2.

Section 85:3

    85:3 Liability of Selectmen. – Selectmen who neglect to assess any tax for which they have the warrant of the state or county treasurer at the time and in the manner legally prescribed therein, or who neglect to return to either of such treasurers or to the town treasurer the name of the collector to whom they may commit any tax assessed by them, and payable to such treasurers respectively, shall be liable to an extent.

Source. RS 48:3. CS 51:3. GS 59:3. GL 66:3. PS 66:3. PL 71:3. RL 86:3.

Section 85:4

    85:4 Liability of Collector. – Any collector to whom a tax is committed, who neglects to pay the same to the state, county or town treasurer, or other person to whom the same is payable, within the time limited in his warrant, which shall not be less than 3 months from the delivery of the warrant, except in cases where a shorter time is limited by law, shall be liable to an extent.

Source. RS 48:4. CS 51:4. GS 59:4. GL 66:4. PS 66:4. PL 71:4. RL 86:4.

Section 85:5

    85:5 Issue by Selectmen. – If any collector to whom any tax payable to the state or county treasurer is committed neglects to pay the same within the time limited in his warrant, and the selectmen of the town shall judge that there is danger that the collector will abscond or be unable to pay the same, they may issue an extent against such collector for the taxes in arrears.

Source. RS 48:5. CS 51:5. GS 59:5. GL 66:5. PS 66:5. PL 71:5. RL 86:5.

Section 85:6

    85:6 Effect of Issue. – No extent shall be issued by the state or county treasurer against any collector, after notice given by the selectmen that they have issued an extent against him as aforesaid; but if the tax is not paid within 3 months from the time the same became payable, an extent may be issued against such selectmen.

Source. RS 48:6. CS 51:6. GS 59:6. GL 66:6. PS 66:6. PL 71:6. RL 86:6.

Section 85:7

    85:7 Additional, Against Town. – When an extent is issued against any selectmen or collector by the state or county treasurer, and sufficient property of such selectmen or collector cannot be found whereon to levy the same, an extent may be issued against the town, which may be levied upon the property of any inhabitant or owner of property therein.

Source. RS 48:7. CS 51:7. GS 59:7. GL 66:7. PS 66:7. PL 71:7. RL 86:7.

Section 85:8

    85:8 Sale of Personal Property. – Personal property seized upon any extent shall be sold in the same manner as similar property is required to be sold on execution.

Source. RS 48:8. CS 51:8. GS 59:8. GL 66:8. PS 66:8. PL 71:8. RL 86:8.

Section 85:9

    85:9 Sale of Real Estate. – Real estate of every kind so levied upon shall be sold, and a deed and return thereof made, in the manner provided by law for the sale of the equity of redemption of real estate mortgaged; and the owner thereof shall have the same right to redeem the same.

Source. RS 48:9. CS 51:9. GS 59:9. GL 66:9. PS 66:9. PL 71:9. RL 86:9.

Section 85:10

    85:10 To Whom Directed. – Extents shall be directed to the sheriff of the county where they are to be executed, or his deputy, and shall be made returnable to the officer issuing the same, at a certain day named therein, which shall not be less than 60 days from the day thereof.

Source. RS 48:10. CS 51:10. GS 59:10. GL 66:10. PS 66:10. PL 71:10. RL 86:10.

Section 85:11

    85:11 Further Extents. – If any extent shall be returned unsatisfied, further or alias extents may be issued for any sum which may remain due upon such return.

Source. RS 48:11. CS 51:11. GS 59:11. GL 66:11. PS 66:11. PL 71:11. RL 86:11.

Section 85:12

    85:12 Fees. – Every extent may include the legal fees and charges incurred upon any former extent issued for the collection of the same tax.

Source. RS 48:12. CS 51:12. GS 59:12. GL 66:12. PS 66:12. PL 71:12. RL 86:12.

Remedies Over

Section 85:13

    85:13 Of Individuals. – Every person upon whose property an extent against any town has been levied shall have contribution from the other inhabitants or owners of property therein for the sums so levied, and for damages, and shall recover double costs.

Source. RS 48:13. CS 51:13. GS 59:13. GL 66:13. PS 66:13. PL 71:13. RL 86:13.

Section 85:14

    85:14 Of Towns. – Towns shall have their remedy by action against any selectman or collector through whose default any extent may have issued for all sums levied thereon, and for damages and double costs.

Source. RS 48:14. CS 51:14. GS 59:14. GL 66:14. PS 66:14. PL 71:14. RL 86:14.

Section 85:15

    85:15 Of Selectmen. – Selectmen shall have their remedy by action against any collector through whose default any extent may have issued against them for all sums levied thereon, and for damages and double costs.

Source. RS 48:15. CS 51:15. GS 59:15. GL 66:15. PS 66:15. PL 71:15. RL 86:15.

Section 85:16

    85:16 Limitation. – Selectmen shall have no remedy against any town for any sum levied upon any extent issued against them on their own default, except the amount of tax without any costs of levying or costs of suit.

Source. RS 48:17. CS 51:17. GS 59:17. GL 66:17. PS 66:17. PL 71:16. RL 86:16.

Section 85:17

    85:17 Of Collector. – Selectmen issuing any extent against a collector shall indemnify him against all costs and expenses arising to him by reason of any extent issued against him by the state or county treasurer for the same tax.

Source. RS 48:16. CS 51:16. GS 59:16. GL 66:16. PS 66:16. PL 71:17. RL 86:17.