RSA 80:31 — Real Estate Subject to Liens for Old Age Assistance. –

No tax sale of real estate upon which there is a lien for aid to permanently and totally disabled or for old age assistance recorded in the registry of deeds shall be valid as against the state of New Hampshire unless the purchaser at the tax sale shall notify in writing the commissioner of health and human services, within 45 days from the date of such sale. Such notice shall contain the date of the tax sale, the name of the delinquent taxpayer, the total amount for which the real estate was sold and amount of costs for notifying the commissioner of health and human services. Such costs shall be the same as for notifying mortgagees.