New Hampshire Revised Statutes
Title 80 - Collection of Taxes
Section 80:91 - Liability and Obligations Limited.

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

Structure New Hampshire Revised Statutes

New Hampshire Revised Statutes

Title V - Taxation

Title 80 - Collection of Taxes

Section 80:1 - When Payable.

Section 80:1-a - Prepayment of Resident Tax.

Section 80:2 - Distraint.

Section 80:2-a - Relocation of Buildings or Structures.

Section 80:3 - Notice to Director of Division of Motor Vehicles of Default in Payment.

Section 80:4 - Powers of Collector.

Section 80:5 - Notice to Persons.

Section 80:6 - Notice to Corporations.

Section 80:7 - Contractors' Taxes.

Section 80:7-a - Subcontractors' Taxes.

Section 80:7-b - User's Taxes.

Section 80:7-c - Exemption From Attachment.

Section 80:8 - Distraint.

Section 80:9 - Exemption From.

Section 80:10 - Procedure.

Section 80:11 - Account of Taxes, Charges, Etc.

Section 80:16 - Removal; Nonresidents.

Section 80:17 - Corporations.

Section 80:18 - Separate Interests in Land.

Section 80:18-a - Definition; Mortgage; Manufactured Housing.

Section 80:19 - Lien; Special Assessments and Agreements.

Section 80:19-a - Environmental Investigation.

Section 80:20 - Sale.

Section 80:20-a - Alternate Tax Lien Procedure.

Section 80:21 - Notice of Sale.

Section 80:22 - Report to Register.

Section 80:23 - Record as Evidence.

Section 80:24 - Conduct of Sale.

Section 80:25 - Adjournment; Sale by Agent.

Section 80:26 - Right to Purchase.

Section 80:27 - Report of Sale.

Section 80:28 - Notice by Purchaser to Mortgagee.

Section 80:29 - How Given.

Section 80:30 - Fees for Notice.

Section 80:31 - Real Estate Subject to Liens for Old Age Assistance.

Section 80:32 - Redemption.

Section 80:33 - Notice of.

Section 80:33-a - Partial Payments in Redemption.

Section 80:34 - Receipt and Payment Over.

Section 80:35 - Part Owners.

Section 80:36 - Record to be Kept by Register.

Section 80:37 - Payment of Subsequent Tax.

Section 80:38 - Tax Deed.

Section 80:38-a - Notice to Current Owner.

Section 80:38-b - Notice to Mortgagees.

Section 80:39 - Incontestability.

Section 80:40 - Return of Reports.

Section 80:41 - Penalty for Excessive Fees.

Section 80:42 - Transfer of Tax Lien; Sale of Property Taken in Default of Redemption.

Section 80:42-a - Retention for Public Use.

Section 80:43 - Sale of Real Estate.

Section 80:44 - Sale of Personal Property.

Section 80:46 - Register of Deeds.

Section 80:48 - Saving Clause.

Section 80:49 - Liability of Collector.

Section 80:50 - Collection by Suit.

Section 80:51 - Actions Against Nonresidents.

Section 80:52 - Discount.

Section 80:52-a - Prepayment.

Section 80:52-b - Checks Tendered in Payment of Taxes.

Section 80:52-c - Electronic Payment.

Section 80:54 - Calendar Days.

Section 80:55 - Timely Mailing.

Section 80:56 - Uncollectible Remittances.

Section 80:57 - Refund of Overpayments.

Section 80:58 - Corporations.

Section 80:59 - Real Estate Tax Lien; Optional Procedure.

Section 80:60 - Notice of Lien.

Section 80:61 - Affidavit of Execution of Real Estate Tax Lien.

Section 80:62 - Postponement of Execution; Execution of Tax Lien by Agent.

Section 80:63 - Right to Tax Lien.

Section 80:64 - Report of Tax Lien.

Section 80:65 - Notice by Lienholder to Mortgagee.

Section 80:66 - How Notice Shall be Given.

Section 80:67 - Fees for Notice.

Section 80:68 - Real Estate Subject to Liens for Old Age Assistance.

Section 80:69 - Redemption.

Section 80:70 - Notice of Redemption.

Section 80:71 - Partial Payments in Redemption.

Section 80:72 - Receipt for Redemption and Payment to Lienholder.

Section 80:73 - Part Owners.

Section 80:74 - Record to be Kept by Register of Deeds.

Section 80:75 - Payment of Subsequent Tax.

Section 80:76 - Tax Deed.

Section 80:77 - Notice to Current Owner.

Section 80:77-a - Notice to Mortgagees.

Section 80:78 - Incontestability.

Section 80:79 - Return of Reports.

Section 80:80 - Transfer of Tax Lien.

Section 80:81 - Executing Real Estate Tax Lien.

Section 80:82 - Register of Deeds.

Section 80:83 - Exception.

Section 80:84 - Amendments of Inventories and Tax Lists.

Section 80:85 - Lien Procedure; Land Use Change Tax.

Section 80:86 - Tax Lien on Real Estate.

Section 80:87 - Procedure for Adoption.

Section 80:88 - Distribution of Proceeds From the Sale of Tax-Deeded Property.

Section 80:89 - Notice to Former Owner and Opportunity for Repurchase.

Section 80:90 - Definitions.

Section 80:91 - Liability and Obligations Limited.