§ 80:77-a — Notice to Mortgagees

New Hampshire § 80:77-a

• Jurisdiction: New Hampshire
• Title V: TAXATION
• Ch. 80: COLLECTION OF TAXES
• Subdivision: Real Estate Tax Liens

Text

At least 30 days prior to executing the deed under RSA 80:76, the tax collector shall notify each person holding a mortgage upon such property, by certified mail, return receipt requested, of the impending deeding. For purposes of this section, any mortgagee entitled to notice under RSA 80:65 and any mortgagee whose mortgage was recorded in the office of the register of deeds at least 30 days prior to the mailing of the notice shall be entitled to notice. The notice required by this section shall, at a minimum, contain the name of the delinquent taxpayer, a description of the property subject to the tax lien, the amount of the tax lien and the amount of tax collector's fee and expenses necessary for redemption, the issue date of the tax lien deed, the expiration date of the right of redemption, and a warning that the legal interest of the taxpayer and each mortgagee will be extinguished by the tax lien deed if the legal interest in property is not redeemed. The municipality shall receive the reasonable costs of searching the title for recorded mortgages, and the tax collector shall receive $10 for services plus mailing and reasonable expenses of providing the printed notice required in this section. All costs shall be paid at the time of redemption.

Legislative History

1995, 99:2, eff. Jan. 1, 1996.