TITLE V
TAXATION

Chapter 80
COLLECTION OF TAXES

Resident Taxes and Relocation of Buildings

Section 80:1

    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.

Section 80:1-a

    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 Once adopted, authority to make and receive prepayments shall continue until rescinded by the same method used for adoption.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.

Section 80:2

    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.

Section 80:2-a

    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.

Section 80:3

    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.

Property Taxes

Section 80:4

    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.

Section 80:5

    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.

Section 80:6

    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.

Section 80:7

    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.

Section 80:7-a

    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.

Section 80:7-b

    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.

Section 80:7-c

    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.

Section 80:8

    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.

Section 80:9

    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.

Section 80:10

    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.

Section 80:11

    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.

Section 80:12 to 80:15

    80:12 to 80:15 Repealed by 1971, 227:2, eff. Aug. 17, 1971. –

Section 80:16

    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.

Section 80:17

    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.

Proceedings Against Real Estate

Section 80:18

    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.

Section 80:18-a

    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.

Section 80:19

    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.

Section 80:19-a

    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.

Section 80:20

    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.

Section 80:20-a

    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.

Section 80:21

    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.

Section 80:22

    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.

Section 80:23

    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.

Section 80:24

    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.

Section 80:24-a

    80:24-a Repealed by 1989, 402:3, eff. June 5, 1989. –

Section 80:25

    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.

Section 80:26

    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.

Section 80:27

    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.

Section 80:28

    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.

Section 80:29

    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.

Section 80:30

    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.

Section 80:31

    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.

Section 80:32

    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.

Section 80:33

    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.

Section 80:33-a

    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.

Section 80:34

    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.

Section 80:35

    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.

Section 80:36

    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.

Section 80:37

    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.

Section 80:38

    80:38 Tax Deed. –
I. The collector, after 2 years from the sale, shall execute to the purchaser, his heirs or assigns, a deed of the land so sold and not redeemed. The deed shall be substantially as follows:
Know all men by these presents, That I, __________ , collector of taxes for the Town of __________ , in the County of __________ , and State of New Hampshire, for the year 19 ___ , by the authority in me vested by the laws of the state, and in consideration of __________ to me paid by __________ , do hereby sell and convey to him the said __________ , his heirs and assigns (here describe the land sold), to have and to hold the said premises with appurtenances to him, __________ , his heirs and assigns forever. And I do hereby covenant with said __________ , that, in making this conveyance I have in all things complied with the law, and that I have a good right, so far as the right may depend upon the regularity of my own proceedings, to sell and convey the same in manner aforesaid. In witness whereof I have hereunto set my hand and seal the __________ day of __________ , __________ .
Signed, sealed and delivered in the presence of __________ .
II. Notwithstanding the provisions of paragraph I, the collector shall not execute a deed of the real estate where the purchaser is a municipality which has purchased the real estate at a tax sale for the payment of taxes, and the governing body of the municipality has notified the collector that it shall not accept the deed because acceptance would subject the municipality to potential liability as an owner of property under the Comprehensive Environmental Response, Compensation and Liability Act of 1980, 42 U.S.C. section 9601 et seq., the Resource Conservation and Recovery Act, 42 U.S.C. section 6901 et seq., RSA 147-A and 147-B, and any other federal or state environmental statute which imposes strict liability on owners for environmental impairment of the real estate involved.
II-a. In addition to the circumstances described in paragraph II, the governing body of the municipality may refuse to accept a tax deed on behalf of the municipality, and shall so notify the collector, whenever in its judgment acceptance and ownership of the real estate would subject the municipality to undesirable obligations or liability risks, including obligations under real estate covenants or obligations to tenants, or for any other reason would be contrary to the public interest. Such a decision shall not be made solely for the private benefit of a taxpayer.
III. When a governing body has, under paragraph II or II-a, served notice upon the collector it shall not accept the deed, the tax lien shall remain in effect indefinitely, retaining its priority over other liens. The taxpayer's right of redemption as provided by RSA 80:32 shall likewise be extended indefinitely, with interest continuing to accrue as provided in that section. The tax obligation may be enforced by the municipality by suit as provided under RSA 80:50, and through any remedy provided by law for the enforcement of other types of liens and attachments. If at any time, in the judgment of the municipal governing body, the reasons for refusing the tax deed no longer apply, and the tax lien has not been satisfied, the governing body may instruct the collector to issue the tax deed, and the collector shall do so after giving the notices required by RSA 80:38-a and 80:38-b.

Source. RS 46:15. CS 49:17. GS 55:17. GL 59:14. PS 61:16. 1925, 61:1. PL 66:33. 1931, 119:3. RL 80:33. RSA 80:38. 1971, 235:1. 1985, 312:7. 1994, 199:2. 1997, 266:1, eff. Jan. 1, 1998.

Section 80:38-a

    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.

Section 80:38-b

    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.

Section 80:39

    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.

Section 80:40

    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.

Section 80:41

    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.

Section 80:42

    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.

Section 80:42-a

    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.

Fees Relative to Collection of Taxes

Section 80:43

    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.

Section 80:44

    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.

Section 80:45

    80:45 Repealed by 1971, 227:4, eff. Aug. 17, 1971. –

Section 80:46

    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.

Miscellaneous Provisions

Section 80:47

    80:47 Repealed by 1971, 292:2, eff. Aug. 22, 1971. –

Section 80:48

    80:48 Saving Clause. – This chapter shall not be taken to repeal or amend any act granting to a single municipality special powers relative to the handling of redemptions.

Source. 1931, 119:5. RL 80:40.

Section 80:49

    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.

Section 80:50

    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.

Section 80:51

    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.

Section 80:52

    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.

Section 80:52-a

    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.

Section 80:52-b

    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.

Section 80:52-c

    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.

Section 80:53

    80:53 Repealed by 1969, 206:3, eff. Aug. 4, 1969. –

Section 80:54

    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.

Section 80:55

    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.

Section 80:56

    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.

Section 80:57

    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.

Real Estate Tax Liens

Section 80:58

    80:58 Corporations. – The real and personal property of corporations shall be liable for the tax lien process in the same manner as the property of individuals.

Source. 1987, 322:1, eff. Jan. 1, 1988.

Section 80:59

    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.

Section 80:60

    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.

Section 80:61

    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.

Section 80:62

    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.

Section 80:63

    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.

Section 80:64

    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.

Section 80:65

    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.

Section 80:66

    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.

Section 80:67

    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.

Section 80:68

    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.

Section 80:69

    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.

Section 80:70

    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.

Section 80:71

    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.

Section 80:72

    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.

Section 80:73

    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.

Section 80:74

    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.

Section 80:75

    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.

Section 80:76

    80:76 Tax Deed. –
I. The collector, after 2 years from the execution of the real estate tax lien, shall execute to the lienholder a deed of the land subject to the real estate tax lien and not redeemed. The deed shall be substantially as follows:
Know all men by these presents, That I, __________ , collector of taxes for the Town of __________ , in the County of __________ and State of New Hampshire, for the year 19 ___ , by the authority in me vested by the laws of the state, and in consideration of __________ to me paid by __________ , do hereby sell and convey to __________ , the said __________ , (here describe the land sold), to have and to hold the said premises with the appurtenances to __________ , forever. And I do hereby covenant with said __________ , that in making this conveyance I have in all things complied with the law, and that I have a good right, so far as the right may depend upon the regularity of my own proceedings, to sell and convey the same in manner aforesaid. In witness whereof I have hereunto set my hand and seal the __________ day of __________ , __________ .
Signed, sealed and delivered in the presence of __________ .
II. Notwithstanding the provisions of paragraph I, the collector shall not execute a deed of the real estate to a municipality when the governing body of the municipality has notified the collector that it shall not accept the deed because acceptance would subject the municipality to potential liability as an owner of property under the Comprehensive Environmental Response, Compensation and Liability Act of 1980, 42 U.S.C. section 9601 et seq., the Resource Conservation and Recovery Act, 42 U.S.C. section 6901 et seq., RSA 147-A and 147-B, and any other federal or state environmental statute which imposes strict liability on owners for environmental impairment of the real estate involved.
II-a. In addition to the circumstances described in paragraph II, the governing body of the municipality may refuse to accept a tax deed on behalf of the municipality, and may so notify the collector, whenever in its judgment acceptance and ownership of the real estate would subject the municipality to undesirable obligations or liability risks, including obligations under real estate covenants or obligations to tenants, or for any other reason would be contrary to the public interest. Such a decision shall not be made solely for the private benefit of a taxpayer.
III. When a governing body has, under paragraph II or II-a, served notice upon the collector it shall not accept the deed, the tax lien shall remain in effect indefinitely, retaining its priority over other liens. The taxpayer's right of redemption as provided by RSA 80:69 shall likewise be extended indefinitely, with interest continuing to accrue as provided in that section. The tax lien may be enforced by the municipality by suit as provided under RSA 80:50, and through any remedy provided by law for the enforcement of other types of liens and attachments. If at any time, in the judgment of the municipal governing body, the reasons for refusing the tax deed no longer apply, and the tax lien has not been satisfied, the governing body may instruct the collector to issue the tax deed, and the collector shall do so after giving the notices required by RSA 80:77 and 80:77-a.

Source. 1987, 322:1. 1994, 199:3. 1997, 266:3, eff. Jan. 1, 1998.

Section 80:77

    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.

Section 80:77-a

    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.

Section 80:78

    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.

Section 80:79

    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.

Section 80:80

    80:80 Transfer of Tax Lien. –
I. No transfer of any tax lien upon real estate acquired by a town or city as a result of the execution of the real estate tax lien by the tax collector 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 be conveyed to any person, unless the town, by majority vote at the annual meeting, or city council by vote, shall authorize the governing body to transfer such lien or to convey such property by deed.
II. If the governing body is 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 governing body 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.
II-a. If the governing body is authorized to transfer such liens during the 2-year redemption period, either a public auction shall be held, or the liens may be sold by advertised sealed bids. The governing body may establish minimum bids, and may set the terms and conditions of the sale. Such liens may be sold singly or in combination, but no fractional interest in any lien shall be sold. Such transfer shall not affect the right of the owner or others with a legal interest in the land to redeem the tax lien pursuant to RSA 80:69, or make partial payments in redemption pursuant to RSA 80:71, but the transferee shall become the lienholder for purposes of RSA 80:72 and 80:76.
III. The governing body may, by a specific article in the town warrant, or by ordinance, be authorized to dispose of liens or tax deeded properties in a manner other than as provided in this section, as justice may require. Before proceeding under this provision, the governing body shall make an affirmative finding that disposal by a method other than sealed bid or public auction is in the public interest.
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 or town 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. 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, upon vote of the town meeting or city council approving the same.
VI. For purposes of this section, the authority to dispose of the property "as justice may require" shall include the power of the governing body to:
(a) Engage a real estate agent or broker to list and sell the property, including a sale conditional on the buyer's obtaining development approvals;
(b) Sell undeveloped parcels to abutters for consolidation into adjoining lots for the purpose of affordable housing development, preserving open space, or reducing development density; or
(c) 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 reimpose 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. 1987, 322:1. 1992, 173:3, 4. 1993, 176:10. 1997, 266:4, eff. Jan. 1, 1998. 2018, 149:1, eff. July 29, 2018.

Section 80:81

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

Source. 1987, 322:1, eff. Jan. 1, 1988.

Section 80:82

    80:82 Register of Deeds. –
I. The register of deeds shall be paid by the collector of taxes the following fees:
(a) For recording and indexing a report of execution of tax lien, each parcel, $2.
(b) For recording and indexing a report of redemption or discharge of lien, each parcel, $2.
(c) For recording and indexing a report of subsequent tax payment, each parcel, $2.
II. The collector of taxes shall be reimbursed for the fees advanced to the register by the person redeeming the real estate after the real estate was made subject to the execution of the real estate tax lien process, or requesting the discharge of the tax lien.
III. The register of deeds may make such charge as he deems reasonable and proper for searching the records and reporting mortgage encumbrances at the request of the real estate lienholder; however, this shall not be considered a mandatory duty of the register of deeds.

Source. 1987, 322:1, eff. Jan. 1, 1988.

Section 80:83

    80:83 Exception. – The provisions of RSA 80:55, relative to timely mailing, shall not apply to payment or remittance as a result of execution of tax liens or tax lien redemptions or payment of subsequent taxes thereon.

Source. 1987, 322:1, eff. Jan. 1, 1988.

Section 80:84

    80:84 Amendments of Inventories and Tax Lists. – Inventories and tax lists already delivered to tax collectors shall be amended by selectmen or assessors to the extent of correcting errors or perfecting the description of certain property therein listed, upon application made to them by the tax collector prior to notice of the impending execution of the real estate tax lien in accordance with the provisions of RSA 80:60. Notice of such amendment to the inventory shall be sent by the selectmen or assessors, in writing and by registered mail, prior to the notice of the impending execution of the real estate tax lien by the tax collector but not more than 30 days prior to the notice, to the last known address of the owner or of the persons taxed.

Source. 1987, 322:1, eff. Jan. 1, 1988.

Section 80:85

    80:85 Lien Procedure; Land Use Change Tax. – All land use change tax assessments levied under RSA 79-A:7 shall, on the date of the change in use, create a lien upon the lands on account of which they are made and against the owner of record of the said land. Furthermore, such liens shall continue for a period of 24 months following the date upon which the local assessing officials receive written notice of the change in use from the landowner or his agent, or the date upon which the local assessing officials actually discover that the land use change tax is due and payable, and such assessment shall be subject to the real estate tax lien procedure by the tax collector prescribed by RSA 80:59.

Source. 1987, 322:1. 1991, 281:23, eff. Aug. 17, 1991. 2012, 104:2, eff. July 28, 2012.

Section 80:86

    80:86 Tax Lien on Real Estate. – Real estate of every kind levied upon under RSA 85 shall be subject to the real estate tax lien procedure, and the owner of such real estate shall have the right to redeem the real estate.

Source. 1987, 322:1, eff. Jan. 1, 1988.

Section 80:87

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

Source. 1987, 322:1, eff. Jan. 1, 1988.

Section 80:88

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

Source. 1998, 238:2. 2007, 184:1, eff. Aug. 17, 2007.

Section 80:89

    80:89 Notice to Former Owner and Opportunity for Repurchase. –
I. At least 90 days prior to the offering for sale by a municipality of property which is acquired by tax deed on or after the effective date of this section, the municipal governing body or its designee shall send notice by certified mail, address service requested, return receipt requested, to the last known post office address of the owner of the property at the time of the tax deed, if known, or to the person to whom notice of the impending tax deed was given under RSA 80:77. The notice shall set forth the terms of the offering and the right of the former owner or owners to repurchase the property, as set forth in paragraph II. Copies of any such notice shall also be sent by certified mail, return receipt requested, to any mortgagee to whom notice of the impending tax deed was sent under RSA 80:77-a. For any notice sent pursuant to this paragraph, $10 may be added to the municipality's "costs" as defined in RSA 80:90. In this section, an "offering for sale" means the authorization by the municipality's governing body to its designee to sell the property.
II. Within 30 days after the notice required by paragraph I, or if no such notice is received, at any time within 3 years after the date of recording the tax deed, any former owner of the property may give notice by certified mail, return receipt requested, of intent to repurchase the property from the municipality, and stating that such owner is ready, willing, and able to pay all back taxes, interest, costs and penalty, as defined in RSA 80:90, except that if the property is the former owner's principal residence, or was the former owner's principal residence at the time of execution of the tax deed under RSA 80:76, the additional penalty under RSA 80:90, I(f) shall not apply. If all such back taxes, interest, costs and penalty have not been actually tendered within 30 days of such notice of intent to repurchase, the municipality may proceed with its offering and dispose of the property without any interest by the former owner.
III. The deed from the municipality upon such repurchase shall convey the municipality's interest in the property, or such portion as has not been previously disposed of by the municipality, to all record former owners in the same proportional undivided interests as the former owners of record.
IV. The former owners' title upon repurchase shall be subject to any liens of record against the property as of the time of the tax deed to the municipality, and subject to any leases, easements, or other encumbrances as may have been granted or placed on the property by the municipality. In the case of multiple former owners, any owner paying more than a proportional share of the purchase price to the municipality shall have a lien against the other owners for the amount of the excess paid.
V. A notice of intent to repurchase under this section may also be filed by the holder of any recorded mortgage interest in the property which was unredeemed as of the date of the tax deed. Upon payment the property shall be deeded as provided in paragraph III, but the mortgagee shall be entitled to add the amount paid to the municipality to the amount due under the mortgage.
VI. Conveyances to a former owner under this section shall not be subject to the real estate transfer tax under RSA 78-B.
VII. The duty of the municipality to notify former owners and to distribute proceeds pursuant to RSA 80:88, and the former owners' right of repurchase under this section shall terminate 3 years after the date of recording of the deed.

Source. 1998, 238:2. 2007, 184:2, 3, eff. Aug. 17, 2007. 2016, 37:1, eff. July 2, 2016.

Section 80:90

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

Source. 1998, 238:2. 2007, 42:2, eff. July 20, 2007. 2016, 37:2, eff. July 2, 2016.

Section 80:91

    80:91 Liability and Obligations Limited. – With respect to actions of a municipality under RSA 80:88 and 80:89, if the municipality has complied with the provisions of this chapter it shall not have any liability whatsoever to any former owner or lienholder in connection with its management of the property or for the amount of consideration received upon disposition of the property. After the execution of a tax deed, the municipality may treat the property in all respects as the fee owner thereof, including leasing or encumbering all or any portion of the property, without any accountability to former owners, except that the proceeds of any sale must be accounted for as provided in RSA 80:88. Nothing in this chapter shall obligate a municipality to dispose of property acquired by tax deed, except as provided in RSA 80:89. Nothing in RSA 80:88 or 80:89 shall be construed to preclude a municipality from granting more favorable terms to a former owner pursuant to RSA 80:80, VI.

Source. 1998, 238:2, eff. June 25, 1998.