New Hampshire Statutes
§ 80:61 — Affidavit of Execution of Real Estate Tax Lien
New Hampshire § 80:61
This text of New Hampshire § 80:61 (Affidavit of Execution of Real Estate Tax Lien) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.H. Rev. Stat. Ann. § 80:61 (2026).
Text
An affidavit of the execution of the tax lien to the municipality, county or state shall be delivered to the municipality by the tax collector on the day following the last date for payment of taxes as stated in the notice given in RSA 80:60. The collector shall execute to the municipality, county or state only a 100 percent common and undivided interest in the property and no portion thereof shall be executed in severalty by metes and bounds; provided, however, that where distinct interests in the property have been separately assessed pursuant to RSA 75:2, the tax lien executed to the municipality, county, or state shall be for 100 percent of the separate distinct interest upon which the taxes have not been fully paid.
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Legislative History
1987, 322:1. 1998, 208:1, eff. June 18, 1998.
Nearby Sections
15
§ 80:1
When Payable§ 80:1-a
Prepayment of Resident Tax§ 80:10
Procedure§ 80:16
Removal; Nonresidents§ 80:17
Corporations§ 80:18
Separate Interests in Land§ 80:19-a
Environmental Investigation§ 80:2
Distraint§ 80:20
Sale§ 80:20-a
Alternate Tax Lien ProcedureCite This Page — Counsel Stack
Bluebook (online)
New Hampshire § 80:61, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/80%3A61.