RSA 80:62. Postponement of Execution; Execution of Tax Lien by Agent.
AI-assisted research summary: If the tax collector cannot execute a tax lien, selectmen or assessors may delay it briefly or appoint a qualified substitute, who must be sworn, carry out the lien, report it, and forward notice copies to the register of deeds.
I. Whenever it shall appear to the selectmen or assessors that the collector of taxes or deputy collector of taxes will be unable to execute the tax lien to the municipality as specified in the notice of lien, they shall have the power to delay the execution of the tax lien for a period not exceeding 3 days. If at the end of the postponed period, the tax collector or deputy collector of taxes is unable to execute the lien by reason of illness or other unavoidable cause, the selectmen or assessors may appoint in writing any duly qualified person to execute the tax lien and make the statutory return to the register of deeds. II. Such appointee shall be sworn to the faithful performance of his duties which shall be to execute the tax lien to the municipality and to deliver the same to the town or city treasurer, taking his receipt thereof, and to make a report of the execution of the tax lien to the register of deeds within 30 days thereafter. No bond shall be required of any person appointed to execute the tax lien. III. For the proper discharge of his duties the person appointed to execute the tax lien to the municipality shall be entitled to the same fees and charges that the collector would have received if he had executed the tax lien and made report thereof to the register of deeds. If said tax lien execution is made in a municipality in which all fees and costs accrue to the town or city, then the sum to be allowed to the person duly qualified for his services shall not be less than the per diem compensation of the tax collector if he is paid upon a salary basis, nor less than he would have received if employed on a commission basis. IV. Within 24 hours after the execution of the tax lien by the person duly qualified and appointed, the selectmen or assessors shall notify the commissioner of revenue administration, in writing, of the time and place of the tax lien execution and the name of the person conducting said execution. An attested copy of their notice to the commissioner of revenue administration shall be delivered by the selectmen or assessors to the person that performed the execution of the tax lien. Such person shall thereupon forward the copy of the notice, together with his report of the execution of the tax lien, to the register of deeds who shall cause the same to be entered as a part of the tax lien record. Source: Source. 1987, 322:1, eff. Jan. 1, 1988.