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RSA 80:61 · Affidavit of Execution of Real Estate Tax Lien

Official source

80:61 Affidavit of Execution of Real Estate Tax Lien. –
An affidavit of the execution of the tax lien to the municipality, county or state shall be delivered to the municipality by the tax collector on the day following the last date for payment of taxes as stated in the notice given in RSA 80:60. The collector shall execute to the municipality, county or state only a 100 percent common and undivided interest in the property and no portion thereof shall be executed in severalty by metes and bounds; provided, however, that where distinct interests in the property have been separately assessed pursuant to RSA 75:2, the tax lien executed to the municipality, county, or state shall be for 100 percent of the separate distinct interest upon which the taxes have not been fully paid.
Source. 1987, 322:1. 1998, 208:1, eff. June 18, 1998.

Source note

Source. 1987, 322:1. 1998, 208:1, eff. June 18, 1998.

Source history

  • 1987, 322:1
  • 1998, 208:1, eff. June 18, 1998

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