United States — New Hampshire
RSA 80:8. Distraint.
1 provisions
If a person or corporation neglects or refuses to pay assessed taxes, the collector may distrain their property and related interests.
Act or statute Open & Chat
United States — New Hampshire Statutes
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United States — New Hampshire
RSA 80:80. Transfer of Tax Lien.
1 provisions
Towns and cities generally may not transfer tax liens or deeded tax property during the 2-year redemption period unless the town meeting or city council authorizes it.
Act or statute Open & ChatUnited States — New Hampshire
RSA 80:81. Executing Real Estate Tax Lien.
1 provisions
Tax collectors are entitled to specified fees for real estate tax lien execution and may charge certain related expenses.
Act or statute Open & ChatUnited States — New Hampshire
RSA 80:82. Register of Deeds.
1 provisions
The collector of taxes must pay set fees to the register of deeds for certain tax-lien recording services, reimburse advanced fees when the property is redeemed or the lien is discharged, and the register of deeds may charge a reasonable fee for certain record searches at a lienholder’s request.
Act or statute Open & ChatUnited States — New Hampshire
RSA 80:83. Exception.
1 provisions
RSA 80:55’s timely-mailing rule does not apply to payments or remittances made because of tax lien execution, tax lien redemptions, or payment of later taxes on those liens.
Act or statute Open & ChatUnited States — New Hampshire
RSA 80:84. Amendments of Inventories and Tax Lists.
1 provisions
Selectmen or assessors must amend delivered inventories and tax lists to fix errors or improve property descriptions, and must mail notice of the amendment to the owner or taxed person before the tax-lien notice, within 30 days of it.
Act or statute Open & ChatUnited States — New Hampshire
RSA 80:85. Lien Procedure; Land Use Change Tax.
1 provisions
Land use change tax assessments create a lien on the land and against the owner of record when the use changes.
Act or statute Open & ChatUnited States — New Hampshire
RSA 80:86. Tax Lien on Real Estate.
1 provisions
Real estate levied under RSA 85 is subject to the real estate tax lien procedure, and the owner may redeem the real estate.
Act or statute Open & ChatUnited States — New Hampshire
RSA 80:87. Procedure for Adoption.
1 provisions
Towns and cities may adopt RSA 80:58-86 for a real estate tax lien procedure by following the voting, hearing, and notice steps in this section.
Act or statute Open & ChatUnited States — New Hampshire
RSA 80:88. Distribution of Proceeds From the Sale of Tax-Deeded Property.
1 provisions
For tax-deeded municipal property sales, the municipality’s recovery from sale proceeds is limited, and any excess proceeds must be handled through an interpleader process unless a narrow exception applies.
Act or statute Open & ChatUnited States — New Hampshire
RSA 80:89. Notice to Former Owner and Opportunity for Repurchase.
1 provisions
A municipality must give notice before selling tax-deed property, and former owners may repurchase by timely notice and payment of amounts owed.
Notice Open & ChatUnited States — New Hampshire
RSA 80:9. Exemption From.
1 provisions
Distress may not be made of a person's necessary trade tools, arms, household utensils, bedding, or apparel.
Act or statute Open & ChatUnited States — New Hampshire
RSA 80:90. Definitions.
1 provisions
This section defines “back taxes, interest, costs and penalty” and “former owner” for RSA 80:88 and 80:89.
Act or statute Open & ChatUnited States — New Hampshire
RSA 80:91. Liability and Obligations Limited.
1 provisions
A municipality that complies with the chapter has no liability to former owners or lienholders for managing the property or the sale price, and after a tax deed it may deal with the property like the fee owner, subject to accounting for sale proceeds.
Act or statute Open & ChatUnited States — New Hampshire
RSA 81:1. Duties of County Commissioners.
1 provisions
County commissioners for unincorporated towns and unorganized places must assess property, issue tax lists and warrants, and hire needed appraisal and support staff.
Act or statute Open & ChatUnited States — New Hampshire
RSA 81:2. Apportionment, Assessment and Abatement of Taxes.
1 provisions
Tax apportionment, assessment, abatement, and collection must follow RSA 76 and RSA 80.
Act or statute Open & ChatUnited States — New Hampshire
RSA 81:3. Sale of Real Estate.
1 provisions
For tax sales of real estate, the notice must be posted and published on a set schedule, and the sale must be held at the county commissioners’ office.
Act or statute Open & ChatUnited States — New Hampshire
RSA 81:4. Real Estate Tax Lien; Optional Procedure.
1 provisions
The treasurer may use the tax lien procedure on real estate if the owner’s taxes are unpaid by December 1 after assessment and the county has adopted the referenced provisions.
Act or statute Open & ChatUnited States — New Hampshire
RSA 81:5. Abatement of Taxes.
1 provisions
County commissioners may abate certain taxes for good cause, and aggrieved taxpayers may seek abatement or appeal within set deadlines.
Act or statute Open & ChatUnited States — New Hampshire
RSA 82:1. Definitions.
1 provisions
This section defines the terms “company,” “express corporation or company,” and “amusement railroad” for use in this chapter.
Act or statute Open & Chat