N.H. Admin. Code § Rev 1905.06

Current through Register No. 45, November 7, 2024
Section Rev 1905.06 - Tax Sale or 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