§ 498:5-d — Decrees

I. The court in any action brought under the provisions of RSA 498:5-a shall hear the several claims and determine the rights of the parties, whether derived from deeds, wills or other instruments or courses of title, and may determine the construction of the same, and may render judgment determining the questions and disputes and quieting and settling the title to such property. In any case in which a tax sale is adjudged invalid, the court, as a condition precedent to the entry of a decree setting aside such sale, shall require the claimant of the property in question to pay to the purchaser a sum of money equal to the amount paid by such purchaser at the tax sale in question, including fees prescribed by law and the amounts paid by such purchaser to satisfy any taxes assessed against the property in question subsequent to such tax sale, with interest thereon at the legal rate from the date of such sale or date of payment of such subsequent taxes to the date of the decree.
II. If the provisions of RSA 80:58-86 are adopted by a municipality as provided in RSA 80:87, the provisions of paragraph I relative to tax sales shall not apply.

Legislative History

1971, 292:1. 1987, 322:3. 1996, 76:1, eff. Jan. 1, 1997.