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RSA 80:90 · Definitions

Title
V: TAXATION
Chapter
80 · COLLECTION OF TAXES
Status
current
Official source linked
Yes
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80:90 Definitions. –

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I.

For purposes of RSA 80:88 and 80:89, the phrase "back taxes, interest, costs and penalty" shall include all of the following:

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(a)

All taxes assessed but unpaid as of the date of the tax deed, together with all taxes which would thereafter otherwise have been assessed against such property based on its valuation, but for its ownership by the municipality.

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(b)

All statutory interest actually accrued on all back taxes as of the date of the tax deed, together with all statutory interest which would otherwise thereafter have accrued on all taxes listed in subparagraph (a), but for the property's ownership by the municipality.

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(c)

All allowable statutory fees charged for notice and recording in connection with the tax collection process.

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(d)

All legal costs incurred by the municipality in connection with the property, including those connected with the municipality's sale or the former owner's repurchase.

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(e)

All incidental and consequential costs as are reasonably incurred or estimated to be incurred by the municipality in connection with its ownership and disposition of the property, including but not limited to insurance, maintenance, repairs or improvements, and marketing expenses.

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(f)

An additional penalty equal in amount to 10 percent of the assessed value of the property as of the date of the tax deed, adjusted by the equalization ratio for the year of the assessment.

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II.

For purposes of RSA 80:88 and 80:89, "former owner" shall mean any person in whom title to the property, or partial interest therein, was vested at the time of the tax deed, and shall include any heir, successor, or assign of any former owner, provided, however, that any person to whom a former owner has attempted to convey or assign any interest, lien, or expectancy in the property subsequent to the date of the tax deed shall not be deemed a former owner. Source. 1998, 238:2. 2007, 42:2, eff. July 20, 2007. 2016, 37:2, eff. July 2, 2016.

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Source note

Source. 1998, 238:2. 2007, 42:2, eff. July 20, 2007. 2016, 37:2, eff. July 2, 2016.

Source history

  • 1998, 238:2
  • 2007, 42:2, eff. July 20, 2007
  • 2016, 37:2, eff. July 2, 2016

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

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