N.H. Admin. Code § Rev 1905.06

Current through Register No. 2, January 9, 2025

Section Rev 1905.06 - Tax Saleor Lien Records

A record of each tax sale or tax lien shall contain:

(a) The description and tax map designation of each piece of property sold or on which a lien is executed;

(b) The year of the levy in each case;

(c) The date of each tax sale or execution of tax lien;

(d) The name of the current owner;

(e) The name of the owner at time of assessment, if different from the current owner;

(f) The amount of unpaid taxes;

(g) The amount of the accrued interest at date of sale or execution of lien;

(h) The costs of advertising and selling or executing the lien;

(i) Other allowable fees before the sale or execution;

(j) The total amount sold or executed;

(k) The name of the person or municipality who acquired the lien or an interest in the property through a tax sale;

(l) The date of redemption;

(m) The name of the person making the redemption;

(n) The amounts of:

(1) Interest collected after the sale or execution;

(2) Allowable expenses collected after the sale or execution;

(3) Allowable fees collected after the sale or execution; and

(4) Abatements, if any; and

(o) The total amount of redemption in each instance.

N.H. Admin. Code § Rev 1905.06

#8599, eff 4-6-06; ss by #10582, eff 5-2-14

Amended by Number 15, Filed April 11, 2024, Proposed by #13918, Effective 3/29/2024, Expires3/29/2034 (see Revision Note at chapter heading for Rev 1900).