Live Free or Die Legal
This website is not an official source of law. This website does not provide legal advice. For official legal materials, verify against the relevant court, legislature, agency, or other official source. Legal information may be incomplete, outdated, or incorrectly processed. Consult a qualified attorney for advice about a specific legal matter.

This RSA section is an unofficial mirror, is not legal advice, and may be incomplete, outdated, or incorrectly processed.

RSA 80:81 · Executing Real Estate Tax Lien

Title
V: TAXATION
Chapter
80 · COLLECTION OF TAXES
Status
current
Official source linked
Yes
Official source Copy section link

80:81 Executing Real Estate Tax Lien. –

Copy link
I.

Each tax collector shall receive the following fees in connection with the execution of the real estate tax lien to be charged as costs for the services listed below, except as otherwise noted:

Copy link
(a)

For notice of the impending tax lien against a delinquent taxpayer covering all unpaid taxes listed under his name, $10.

Copy link
(b)

For each parcel listed of the impending tax lien, $2.

Copy link
(c)

For executing the real estate tax lien against each delinquent taxpayer, $10.

Copy link
(d)

For executing the real estate tax lien against each parcel, $2.

Copy link
(e)

For notice to the register of deeds of redemption or discharge of the lien after execution, $2 plus the fees advanced and paid to the register of deeds.

Copy link
(f)

For each deed made, recorded and delivered to the lienholder, $10 plus the recording fees, both to be paid by the lienholder.

Copy link
(g)

For each notice to the register of deeds of payment of tax subsequent to execution of the tax lien, $2 plus the fees advanced and paid to the register of deeds.

Copy link
II.

Collectors shall also be allowed to charge for postage, fees of notaries or justices of the peace incident to making returns to the registry of deeds, and for the cost of printed forms and stationery and for other necessary and actual expenses incurred. These expenses shall be totalled and divided pro rata among the delinquent taxpayers when real estate is subject to the execution of a tax lien. Source. 1987, 322:1, eff. Jan. 1, 1988.

Copy link

Source note

Source. 1987, 322:1, eff. Jan. 1, 1988.

Source history

  • 1987, 322:1, eff. Jan. 1, 1988

Related materials

Bill relationships

  • 2026 HB1273 reference

    been recorded by the municipality or its program administrator, and shall have the same lien priority and status as other property tax and special assessment liens as provided in RSA 80. The municipality or any permitted assignee shall have all rights and remedies in the case of default or delinquency in the payment of an assessment as provided in RSA 80 for delinquent property taxes and other delinqu

  • 2026 HB1417 reference · effective 2027-01-01

    eligible low- and moderate-income taxpayers whose property tax liability exceeds a threshold percentage of household income. Deferred taxes shall constitute a lien as provided by RSA 80. IV. Nothing in this section shall limit the use of existing deferral and abatement authorities under RSA 72 and RSA 76. 76:29 Appeals. I. Taxpayers may appeal land value and improvement value assessments as

  • 2026 HB1417-FN reference · effective 2027-01-01

    eligible low- and moderate-income taxpayers whose property tax liability exceeds a threshold percentage of household income. Deferred taxes shall constitute a lien as provided by RSA 80. IV. Nothing in this section shall limit the use of existing deferral and abatement authorities under RSA 72 and RSA 76. 76:29 Appeals. I. Taxpayers may appeal land value and improvement value assessments as

  • 2026 HB1583 reference

    determined by the governing body. III. Special assessments shall constitute a lien on the assessed property, with the same priority and enforceability as property taxes under RSA 80. 52-A:17 Procedure for Establishment. I. Prior to the establishment of an infrastructure-based special assessment district, the governing body shall hold a public hearing on the proposed district, with notice pr

  • 2026 HB1647 add · effective 2027-04-01

    established under RSA 76:13. ?Unpaid taxes due under this chapter may serve as the basis for a lien on the property and be collected in accordance with procedures established in RSA 80. ? XII. Property owners shall notify their local tax assessors in writing within 60 days of any change that would disqualify them from the tax under this chapter. Failure to notify shall not excuse any payment of tax

  • 2026 HB1647-L add · effective 2027-04-01

    established under RSA 76:13. ?Unpaid taxes due under this chapter may serve as the basis for a lien on the property and be collected in accordance with procedures established in RSA 80. ? XII. Property owners shall notify their local tax assessors in writing within 60 days of any change that would disqualify them from the tax under this chapter. Failure to notify shall not excuse any payment of tax

  • 2026 HB1655 reference · effective 2026-07-01

    a lien against land and buildings for unpaid fees owed for waterfront access or deeded water rights to a waterbody impounded by a state-owned dams. Tax liens placed according to RSA 80 shall have priority over department of environmental services liens. The department of revenue services shall administer the collection of fees, interests and liens for waterfront access or deeded water rights to a wat

  • 2026 HB1655-FN reference · effective 2026-07-01

    a lien against land and buildings for unpaid fees owed for waterfront access or deeded water rights to a waterbody impounded by a state-owned dams. Tax liens placed according to RSA 80 shall have priority over department of environmental services liens. The department of revenue services shall administer the collection of fees, interests and liens for waterfront access or deeded water rights to a wat

  • 2026 HB244 reference · effective 2026-07-01

    all be charged on any amount not paid within 30 days after the bill is mailed. The collector shall have the same rights and remedies as in the collection of taxes, as provided in RSA 80. X. A party aggrieved by the judgment of the district court may appeal, within 15 days after the rendering of such judgment, to the superior court. XI. The remedy provided in this section is supplementary to other e

  • 2026 HB572 amend · effective 2025-07-01

    perty owned by the town and managed by the select board that is in their judgment appropriate for development for residential use. No property acquired under tax deed pursuant to RSA 80 shall be added to this list. 3 New Paragraph; Duties of the Planning Board. Amend RSA 674:1 by inserting after paragraph VI the following new paragraph: VII. The planning board may vote to designate any property re

  • 2026 HB572-FN amend

    perty owned by the town and managed by the select board that is in their judgment appropriate for development for residential use. No property acquired under tax deed pursuant to RSA 80 shall be added to this list. 3 New Paragraph; Duties of the Planning Board. Amend RSA 674:1 by inserting after paragraph VI the following new paragraph: VII. The planning board may vote to designate any property re

  • 2026 HB595 reference

    rded by the town, city, or district or its program administrator and shall have the same lien priority and status as other property tax and special assessment liens as provided in RSA 80. The town, city, or district, or any permitted assignee, shall have all rights and remedies in the case of default or delinquency in the payment of an assessment as it does with respect to delinquent property taxes and