For this discussion, we will assume that the municipality uses the "optional tax lien procedure" set forth in RSA 80:58-:91. Further, we must assume that the landowner has not filed for protection under the federal Bankruptcy Code. If either of these assumptions do not apply to a specific fact situation, you should seek additional advice from the municipal attorney regarding these issues.
Q. How does a municipality enforce the obligation of property owners to pay property taxes assessed against their real estate?