Title V, Taxation

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.

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.

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.

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.…

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 envi…

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.

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 deli…

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 an…

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 l…

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 who…

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 notice…

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.

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 s…

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 t…

Any town or county or the state may be a purchaser at any sale of lands for the payment of taxes.

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 hi…

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…

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.

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…

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.

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 comm…

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 in…

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 …

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 co…

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.

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…

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 …

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 coll…

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 __…

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 e…

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 un…

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 …

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 com…

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,…

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.

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…

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.

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 parce…

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 re…

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 inde…

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.

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.

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 …

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 o…

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…