80:1 When Payable
80:1-a Prepayment of Resident Tax
80:2 Distraint
80:2-a Relocation of Buildings or Structures
80:3 Notice to Director of Division of Motor Vehicles of Default in Payment
80:4 Powers of Collector
80:5 Notice to Persons
80:6 Notice to Corporations
80:7 Contractors’ Taxes
80:7-a Subcontractors’ Taxes
80:7-b User’s Taxes
80:7-c Exemption From Attachment
80:8 Distraint
80:9 Exemption From
80:10 Procedure
80:11 Account of Taxes, Charges, Etc
80:16 Removal; Nonresidents
80:17 Corporations
80:18 Separate Interests in Land
80:18-a Definition; Mortgage; Manufactured Housing
80:19 Lien; Special Assessments and Agreements
80:19-a Environmental Investigation
80:20 Sale
80:20-a Alternate Tax Lien Procedure
80:21 Notice of Sale
80:22 Report to Register
80:23 Record as Evidence
80:24 Conduct of Sale
80:25 Adjournment; Sale by Agent
80:26 Right to Purchase
80:27 Report of Sale
80:28 Notice by Purchaser to Mortgagee
80:29 How Given
80:30 Fees for Notice
80:31 Real Estate Subject to Liens for Old Age Assistance
80:32 Redemption
80:33 Notice of
80:33-a Partial Payments in Redemption
80:34 Receipt and Payment Over
80:35 Part Owners
80:36 Record to be Kept by Register
80:37 Payment of Subsequent Tax
80:38 Tax Deed
80:38-a Notice to Current Owner
80:38-b Notice to Mortgagees
80:39 Incontestability
80:40 Return of Reports
80:41 Penalty for Excessive Fees
80:42 Transfer of Tax Lien; Sale of Property Taken in Default of Redemption
80:42-a Retention for Public Use
80:43 Sale of Real Estate
80:44 Sale of Personal Property
80:46 Register of Deeds
80:48 Saving Clause
80:49 Liability of Collector
80:50 Collection by Suit
80:51 Actions Against Nonresidents
80:52 Discount
80:52-a Prepayment
80:52-b Checks Tendered in Payment of Taxes
80:52-c Electronic Payment
80:54 Calendar Days
80:55 Timely Mailing
80:56 Uncollectible Remittances
80:57 Refund of Overpayments
80:58 Corporations
80:59 Real Estate Tax Lien; Optional Procedure
80:60 Notice of Lien
80:61 Affidavit of Execution of Real Estate Tax Lien
80:62 Postponement of Execution; Execution of Tax Lien by Agent
80:63 Right to Tax Lien
80:64 Report of Tax Lien
80:65 Notice by Lienholder to Mortgagee
80:66 How Notice Shall be Given
80:67 Fees for Notice
80:68 Real Estate Subject to Liens for Old Age Assistance
80:69 Redemption
80:70 Notice of Redemption
80:71 Partial Payments in Redemption
80:72 Receipt for Redemption and Payment to Lienholder
80:73 Part Owners
80:74 Record to be Kept by Register of Deeds
80:75 Payment of Subsequent Tax
80:76 Tax Deed
80:77 Notice to Current Owner
80:77-a Notice to Mortgagees
80:78 Incontestability
80:79 Return of Reports
80:80 Transfer of Tax Lien
80:81 Executing Real Estate Tax Lien
80:82 Register of Deeds
80:83 Exception
80:84 Amendments of Inventories and Tax Lists
80:85 Lien Procedure; Land Use Change Tax
80:86 Tax Lien on Real Estate
80:87 Procedure for Adoption
80:88 Distribution of Proceeds From the Sale of Tax-Deeded Property
80:89 Notice to Former Owner and Opportunity for Repurchase
80:90 Definitions
80:91 Liability and Obligations Limited

Terms Used In New Hampshire Revised Statutes > Chapter 80 - Collection of Taxes

  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • governing body: shall mean the board of selectmen in a town, the board of aldermen or council in a city or town with a town council, the school board in a school district or the village district commissioners in a village district, or when used to refer to unincorporated towns or unorganized places, or both, the county commissioners. See New Hampshire Revised Statutes 21:48
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • justice: when applied to a magistrate, shall mean a justice of a municipal court, or a justice of the peace having jurisdiction over the subject-matter. See New Hampshire Revised Statutes 21:12
  • legislative body: shall mean a town meeting, school district meeting, village district meeting, city or town council, mayor and council, mayor and board of aldermen, or, when used to refer to unincorporated towns or unorganized places, or both, the county convention. See New Hampshire Revised Statutes 21:47
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • month: shall mean a calendar month, and the word "year" a calendar year, unless otherwise expressed; and the word "year" shall be equivalent to the expression "year of our Lord. See New Hampshire Revised Statutes 21:8
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
  • Personal property: All property that is not real property.
  • petition: when used in connection with the equity jurisdiction of the superior court, and referring to a document filed with the court, shall mean complaint, and "petitioner" shall mean plaintiff. See New Hampshire Revised Statutes 21:51
  • real estate: shall include lands, tenements, and hereditaments, and all rights thereto and interests therein. See New Hampshire Revised Statutes 21:21
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • registered mail: when used in connection with the requirement for notice by mail shall mean either registered mail or certified mail. See New Hampshire Revised Statutes 21:32-a
  • seal: shall include an impression of the official seal made upon the paper alone, as well as an impression thereof made by means of wax, or a wafer, affixed thereto. See New Hampshire Revised Statutes 21:11
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
  • Statute: A law passed by a legislature.
  • sworn: when applied to public officers required by the constitution to take oaths therein prescribed, shall refer to those oaths; when applied to other officers it shall mean sworn to the faithful discharge of the duties of their offices before a justice of the peace, or other person authorized to administer official oaths in such cases. See New Hampshire Revised Statutes 21:25
  • Trustee: A person or institution holding and administering property in trust.
  • United States: shall include said district and territories. See New Hampshire Revised Statutes 21:4