New Hampshire RSA — Title V (Taxation)
RSA 80:91
Liability and Obligations Limited. –
With respect to actions of a municipality under RSA 80:88 and 80:89, if the municipality has complied with the provisions of this chapter it shall not have any liability whatsoever to any former owner or lienholder in connection with its management of the property or for the amount of consideration received upon disposition of the property. After the execution of a tax deed, the municipality may treat the property in all respects as the fee owner thereof, including leasing or encumbering all or any portion of the property, without any accountability to former owners, except that the proceeds of any sale must be accounted for as provided in RSA 80:88. Nothing in this chapter shall obligate a municipality to dispose of property acquired by tax deed, except as provided in RSA 80:89. Nothing in RSA 80:88 or 80:89 shall be construed to preclude a municipality from granting more favorable terms to a former owner pursuant to RSA 80:80, VI.
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- 80:53 · Repealed by 1969, 206:3, eff.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. –