Chapter 138: Taxation

Municipal Code: 
Chapter 138: Taxation

Details

138-1.      Adoption of statutory provisions.

The Town of Durham hereby adopts by reference RSA 80:58-86, as it may be amended from time to time. Said statutes provide that tax sales to private individuals for nonpayment of property taxes on real estate are replaced with a real estate tax lien procedure under which only a municipality or county where the property is located or the state may acquire a tax lien against land and buildings for unpaid taxes.