New Hampshire Revised Statutes 80:87 – Procedure for Adoption
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I. Any town or city may adopt the provisions of N.H. Rev. Stat. § 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 N.H. Rev. Stat. § 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 N.H. Rev. Stat. § 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”, N.H. Rev. Stat. § 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 N.H. Rev. Stat. § 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 N.H. Rev. Stat. § 80:58-86 are adopted by a town or city, the provisions of N.H. Rev. Stat. Chapter 80 relative to tax sales shall not apply to that municipality.
IV. If the question is not approved, the provisions of N.H. Rev. Stat. Chapter 80 relative to tax sales for nonpayment of property taxes shall remain in effect.
V. (a) Any town or city which has adopted N.H. Rev. Stat. § 80:58-86 may consider rescinding its action in the manner described in N.H. Rev. Stat. § 80:87, I(a) and (b). The wording of the question shall be the same as set out in N.H. Rev. Stat. § 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, N.H. Rev. Stat. § 80:58-86 shall not apply within the town or city. As of the same date, the provisions of N.H. Rev. Stat. Chapter 80 relative to tax sales for nonpayment of property taxes shall apply.
(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 N.H. Rev. Stat. § 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.
Terms Used In New Hampshire Revised Statutes 80:87
- following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
- legislative body: shall mean a town meeting, school district meeting, village district meeting, city or town council, mayor and council, mayor and board of aldermen, or, when used to refer to unincorporated towns or unorganized places, or both, the county convention. See New Hampshire Revised Statutes 21:47
- Lien: A claim against real or personal property in satisfaction of a debt.
- petition: when used in connection with the equity jurisdiction of the superior court, and referring to a document filed with the court, shall mean complaint, and "petitioner" shall mean plaintiff. See New Hampshire Revised Statutes 21:51
- real estate: shall include lands, tenements, and hereditaments, and all rights thereto and interests therein. See New Hampshire Revised Statutes 21:21
- 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
(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 N.H. Rev. Stat. § 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”, N.H. Rev. Stat. § 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 N.H. Rev. Stat. § 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 N.H. Rev. Stat. § 80:58-86 are adopted by a town or city, the provisions of N.H. Rev. Stat. Chapter 80 relative to tax sales shall not apply to that municipality.
IV. If the question is not approved, the provisions of N.H. Rev. Stat. Chapter 80 relative to tax sales for nonpayment of property taxes shall remain in effect.
V. (a) Any town or city which has adopted N.H. Rev. Stat. § 80:58-86 may consider rescinding its action in the manner described in N.H. Rev. Stat. § 80:87, I(a) and (b). The wording of the question shall be the same as set out in N.H. Rev. Stat. § 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, N.H. Rev. Stat. § 80:58-86 shall not apply within the town or city. As of the same date, the provisions of N.H. Rev. Stat. Chapter 80 relative to tax sales for nonpayment of property taxes shall apply.