New Hampshire Revised Statutes 80:38 – Tax Deed
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I. The collector, after 2 years from the sale, shall execute to the purchaser, his heirs or assigns, a deed of the land so sold and not redeemed. The deed shall be substantially as follows:
Know all men by these presents, That I, __________ , collector of taxes for the Town of __________ , in the County of __________ , and State of New Hampshire, for the year 19 ___ , by the authority in me vested by the laws of the state, and in consideration of __________ to me paid by __________ , do hereby sell and convey to him the said __________ , his heirs and assigns (here describe the land sold), to have and to hold the said premises with appurtenances to him, __________ , his heirs and assigns forever. And I do hereby covenant with said __________ , that, in making this conveyance I have in all things complied with the law, and that I have a good right, so far as the right may depend upon the regularity of my own proceedings, to sell and convey the same in manner aforesaid. In witness whereof I have hereunto set my hand and seal the __________ day of __________ , __________ .
Signed, sealed and delivered in the presence of __________ .
II. Notwithstanding the provisions of paragraph I, the collector shall not execute a deed of the real estate where the purchaser is a municipality which has purchased the real estate at a tax sale for the payment of taxes, and the governing body of the municipality has notified the collector that it shall not accept the deed because acceptance would subject the municipality to potential liability as an owner of property under the Comprehensive Environmental Response, Compensation and Liability Act of 1980, 42 U.S.C. § 9601 et seq., the Resource Conservation and Recovery Act, 42 U.S.C. § 6901 et seq., N.H. Rev. Stat. Chapter 147-A and 147-B, and any other federal or state environmental statute which imposes strict liability on owners for environmental impairment of the real estate involved.
II-a. In addition to the circumstances described in paragraph II, the governing body of the municipality may refuse to accept a tax deed on behalf of the municipality, and shall so notify the collector, whenever in its judgment acceptance and ownership of the real estate would subject the municipality to undesirable obligations or liability risks, including obligations under real estate covenants or obligations to tenants, or for any other reason would be contrary to the public interest. Such a decision shall not be made solely for the private benefit of a taxpayer.
III. When a governing body has, under paragraph II or II-a, served notice upon the collector it shall not accept the deed, the tax lien shall remain in effect indefinitely, retaining its priority over other liens. The taxpayer’s right of redemption as provided by N.H. Rev. Stat. § 80:32 shall likewise be extended indefinitely, with interest continuing to accrue as provided in that section. The tax obligation may be enforced by the municipality by suit as provided under N.H. Rev. Stat. § 80:50, and through any remedy provided by law for the enforcement of other types of liens and attachments. If at any time, in the judgment of the municipal governing body, the reasons for refusing the tax deed no longer apply, and the tax lien has not been satisfied, the governing body may instruct the collector to issue the tax deed, and the collector shall do so after giving the notices required by N.H. Rev. Stat. § 80:38-a and 80:38-b.
Know all men by these presents, That I, __________ , collector of taxes for the Town of __________ , in the County of __________ , and State of New Hampshire, for the year 19 ___ , by the authority in me vested by the laws of the state, and in consideration of __________ to me paid by __________ , do hereby sell and convey to him the said __________ , his heirs and assigns (here describe the land sold), to have and to hold the said premises with appurtenances to him, __________ , his heirs and assigns forever. And I do hereby covenant with said __________ , that, in making this conveyance I have in all things complied with the law, and that I have a good right, so far as the right may depend upon the regularity of my own proceedings, to sell and convey the same in manner aforesaid. In witness whereof I have hereunto set my hand and seal the __________ day of __________ , __________ .
Terms Used In New Hampshire Revised Statutes 80:38
- Deed: The legal instrument used to transfer title in real property from one person to another.
- governing body: shall mean the board of selectmen in a town, the board of aldermen or council in a city or town with a town council, the school board in a school district or the village district commissioners in a village district, or when used to refer to unincorporated towns or unorganized places, or both, the county commissioners. See New Hampshire Revised Statutes 21:48
- Lien: A claim against real or personal property in satisfaction of a debt.
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- real estate: shall include lands, tenements, and hereditaments, and all rights thereto and interests therein. See New Hampshire Revised Statutes 21:21
- seal: shall include an impression of the official seal made upon the paper alone, as well as an impression thereof made by means of wax, or a wafer, affixed thereto. See New Hampshire Revised Statutes 21:11
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
- Statute: A law passed by a legislature.
Signed, sealed and delivered in the presence of __________ .
II. Notwithstanding the provisions of paragraph I, the collector shall not execute a deed of the real estate where the purchaser is a municipality which has purchased the real estate at a tax sale for the payment of taxes, and the governing body of the municipality has notified the collector that it shall not accept the deed because acceptance would subject the municipality to potential liability as an owner of property under the Comprehensive Environmental Response, Compensation and Liability Act of 1980, 42 U.S.C. § 9601 et seq., the Resource Conservation and Recovery Act, 42 U.S.C. § 6901 et seq., N.H. Rev. Stat. Chapter 147-A and 147-B, and any other federal or state environmental statute which imposes strict liability on owners for environmental impairment of the real estate involved.
II-a. In addition to the circumstances described in paragraph II, the governing body of the municipality may refuse to accept a tax deed on behalf of the municipality, and shall so notify the collector, whenever in its judgment acceptance and ownership of the real estate would subject the municipality to undesirable obligations or liability risks, including obligations under real estate covenants or obligations to tenants, or for any other reason would be contrary to the public interest. Such a decision shall not be made solely for the private benefit of a taxpayer.
III. When a governing body has, under paragraph II or II-a, served notice upon the collector it shall not accept the deed, the tax lien shall remain in effect indefinitely, retaining its priority over other liens. The taxpayer’s right of redemption as provided by N.H. Rev. Stat. § 80:32 shall likewise be extended indefinitely, with interest continuing to accrue as provided in that section. The tax obligation may be enforced by the municipality by suit as provided under N.H. Rev. Stat. § 80:50, and through any remedy provided by law for the enforcement of other types of liens and attachments. If at any time, in the judgment of the municipal governing body, the reasons for refusing the tax deed no longer apply, and the tax lien has not been satisfied, the governing body may instruct the collector to issue the tax deed, and the collector shall do so after giving the notices required by N.H. Rev. Stat. § 80:38-a and 80:38-b.