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 […]
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.
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, […]
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 […]
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 […]
80:3 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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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.
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. […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
