New Hampshire RSA — Title V (Taxation)
RSA 80:87
Procedure for Adoption. –
I. Any town or city may adopt the provisions of RSA 80:58-86 for a real estate tax lien procedure in the following manner:
# (a)
In a town, the question shall be placed on the warrant of a special or annual town meeting under the procedures set out in RSA 39:3, and shall be voted on by ballot. In a city, the legislative body may consider and act upon the question in accordance with their normal procedures for passage of resolutions, ordinances and other legislation. The legislative body of a city may vote to place the question on the official ballot for any regular municipal election, or, in the alternative, shall place the question on the official ballot for any regular municipal election upon submission to the legislative body of a petition signed by 5 percent of the registered voters.
# (b)
The selectmen or city council shall hold a public hearing on the question at least 15 days but not more than 30 days before the question is to be voted on. Notice of the hearing shall be posted in at least 2 public places in the municipality and published in a newspaper of general circulation at least 7 days before the hearing.
# (c)
The wording of the question shall be: "Shall we adopt the provisions of RSA 80:58-86 for a real estate tax lien procedure? These statutes provide that tax sales to private individuals for nonpayment of property taxes on real estate are replaced with a real estate tax lien procedure under which only a municipality or county where the property is located or the state may acquire a tax lien against land and buildings for unpaid taxes."
II. If a majority of those voting on the question vote "Yes", RSA 80:58-86 shall apply within the town or city on the date set by the town selectmen or city council; provided, however, that upon adoption the provisions of RSA 80:58-86 shall in no event apply earlier than January 1, 1988, and no later than the next January 1 following approval of the question.
III. If RSA 80:58-86 are adopted by a town or city, the provisions of RSA 80 relative to tax sales shall not apply to that municipality.
IV. If the question is not approved, the provisions of RSA 80 relative to tax sales for nonpayment of property taxes shall remain in effect.
V. (a) Any town or city which has adopted RSA 80:58-86 may consider rescinding its action in the manner described in RSA 80:87, I(a) and (b). The wording of the question shall be the same as set out in RSA 80:87, I(c), except the word "adopt" shall be changed to "rescind."
(b) If a majority of those voting on the question vote "Yes", then as of the next January 1, RSA 80:58-86 shall not apply within the town or city. As of the same date, the provisions of RSA 80 relative to tax sales for nonpayment of property taxes shall apply.
Source: view the official text
In this chapter (40 sections)
- 80:53 · Repealed by 1969, 206:3, eff. Aug. 4, 1969. –
- 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. –