tax-deeded property

By Paul Sanderson

Part I of the discussion of tax deeded properties appeared in the October 2010 issue of New Hampshire Town and City. It addressed the process leading up to issuance of a tax deed. After a tax deed is accepted, a new set of issues arises.

Q. Assuming that the governing body has accepted the collector's deed of real estate, what happens now?

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?

It is no simple matter to manage real property, especially when the property is residential real estate. Owners of this type of property will frequently interact with municipal staff in the areas of planning, economic development, fire inspection, building inspection and code enforcement. This article will focus in on the special concerns that arise when the real estate is owned or rented through the municipality.