Section 80:1 – When Payable.
80:1 When Payable. – Resident taxes shall be paid to the collector on demand, without previous notice. Source. 1913, 82:3. PL 66:1. RL 80:1. RSA 80:1. 1973, 486:5, eff. Aug. 29, 1973.
Section 80:1-a – Prepayment of Resident Tax.
80:1-a Prepayment of Resident Tax. – Any town or city may authorize prepayment of the resident tax, and acceptance of the prepayment. In a town, the decision shall be by vote at a town meeting under a proper article in the warrant. In a city, the decision shall be by vote of the governing […]
Section 80:10 – Procedure.
80:10 Procedure. – The collector shall keep the property distrained 4 days at the cost of the owner. If the tax, cost and charges are not then paid he shall post, in 2 or more public places in the town where the sale is to be, 24 hours before the time of sale, a […]
Section 80:11 – Account of Taxes, Charges, Etc.
80:11 Account of Taxes, Charges, Etc. – A particular account in writing of the taxes of the delinquent, the collector’s fees, the charges of keeping and sale, and the amount of sale of each article, with the overplus, if any, after deducting taxes and charges, shall be delivered immediately upon such sale to the […]
Section 80:12 – to 80:15 Repealed by 1971, 227:2, eff. Aug. 17, 1971.
80:12 to 80:15 Repealed by 1971, 227:2, eff. Aug. 17, 1971. –
Section 80:16 – Removal; Nonresidents.
80:16 Removal; Nonresidents. – In case of removal from town, or of an assessment upon the personal property of nonresidents, the collector may distrain the property of any person named in his list, wherever such property may be found. Source. RS 45:10. CS 48:10. GS 54:10. GL 58:10. PS 60:10. PL 66:14. RL 80:14. […]
Section 80:17 – Corporations.
80:17 Corporations. – The real and personal property of corporations shall be liable to be taken and sold for taxes in the same manner as the property of individuals; and the franchise of taking toll may be taken and sold for taxes in the same manner as the same may be sold on execution. […]
Section 80:18 – Separate Interests in Land.
80:18 Separate Interests in Land. – Any separate interest in land, and any buildings, timber, or wood standing or growing on land owned by another person, shall be taken to be real estate, within the meaning of this chapter. Source. RS 46:20. CS 49:22. GS 55:22. GL 59:19. PS 61:21. 1925, 61:1. PL 66:38. […]
Section 80:18-a – Definition; Mortgage; Manufactured Housing.
80:18-a Definition; Mortgage; Manufactured Housing. – In this chapter, "mortgage" shall include a security interest in manufactured housing created and perfected as authorized by RSA 477:44, IV. A mortgagee shall include a holder of such a security interest. Source. 2004, 10:2, eff. April 5, 2004.
Section 80:19 – Lien; Special Assessments and Agreements.
80:19 Lien; Special Assessments and Agreements. – The real estate of every person or corporation shall be holden for all taxes assessed against the owner thereof; and all real estate to whomsoever assessed shall be holden for all taxes thereon. All such liens shall continue until one year from October 1 following the assessment. […]
Section 80:19-a – Environmental Investigation.
80:19-a Environmental Investigation. – Prior to or in connection with the tax lien procedures and the tax sale procedures of RSA 80, a municipality, county or state may, at its option, on its own behalf or through its agents, enter upon the property subject to tax lien or tax sale for the purpose of […]
Section 80:2 – Distraint.
80:2 Distraint. – The collector may distrain the goods, chattels, personal estate, property interest, right, or credit of such person upon his neglect or refusal to pay the tax assessed upon him. Source. 1913, 82:4, 5. 1915, 107:1; 159:1. PL 66:2. RL 80:2. RSA 80:2. 1971, 227:1. 1991, 163:34, eff. May 27, 1991.
Section 80:2-a – Relocation of Buildings or Structures.
80:2-a Relocation of Buildings or Structures. – No building or structure that is taxed as real estate, except manufactured housing constituting the stock-in-trade of a dealer in the business of selling manufactured housing, shall be moved from the location where it was last taxed unless the owner thereof shall produce and deliver to the […]
Section 80:20 – Sale.
80:20 Sale. – Such real estate may be sold by the collector, in case the owner or person to whom the same is assessed shall die or remove from town and leave there no personal estate on which distress can be made; or in case such person or corporation shall neglect or refuse to […]
Section 80:20-a – Alternate Tax Lien Procedure.
80:20-a Alternate Tax Lien Procedure. – In any town or city which adopts the provisions of RSA 80:58-86 for a real estate tax lien procedure as provided in RSA 80:87, the provisions of RSA 80 relative to tax sales shall not apply. In such municipalities, only a municipality, county, or the state where the […]
Section 80:21 – Notice of Sale.
80:21 Notice of Sale. – The collector shall give notice of every sale by posting advertisements thereof in 2 or more public places in the town at least 25 days before the sale, exclusive of the day of posting and the day of the sale, in which shall be stated the name of the […]
Section 80:22 – Report to Register.
80:22 Report to Register. – Each tax collector, within 15 days after such posting and mailing shall deliver or forward by registered mail to the register of deeds, for the county in which the real estate is situated, a copy of the notice so posted, with an affidavit that it was so posted and […]
Section 80:23 – Record as Evidence.
80:23 Record as Evidence. – The register shall record and index the same; and a copy of said record, or of any other records of the register of deeds required by this chapter, certified by the register, shall be received as evidence of the fact of notice and the record thereof in any court. […]
Section 80:24 – Conduct of Sale.
80:24 Conduct of Sale. – Every such sale shall be at auction for the percentage of the common and undivided interest in the whole property that a bidder is willing to offer for the unpaid tax, interest and costs due thereon. No portion of the property shall be sold in severalty by metes and […]
Section 80:24-a – Repealed by 1989, 402:3, eff. June 5, 1989.
80:24-a Repealed by 1989, 402:3, eff. June 5, 1989. –