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1 Statement of Purpose. The general court finds that lawful procedure in filing federal tax liens has been omitted for expediency.
2 New Section; Real Estate Tax Liens; Procedure for Filing Federal Tax Liens or Other Encumbrances. Amend RSA 80 by inserting after section 87 the following new section:
80:88 Procedure for Filing Federal Tax Liens and Other Encumbrances. No municipal tax collector or register of deeds shall accept or record any federal tax lien or other encumbrance upon property owned by a citizen of this state unless accompanied by an original order for distraint signed by the judge and clerk of the issuing court in strict compliance with article 20 of the New Hampshire Bill of Rights and pursuant to the procedure enumerated in part II, article 87 of the New Hampshire constitution upon a document that includes the embossed seal of the court. The tax collector or register of deeds shall copy and record the order for distraint and shall return the original to the place from whence it came.
3 Effective Date. This act shall take effect 60 days after its passage.
Text to be added highlighted in green.
1 Statement of Purpose. The general court finds that lawful procedure in filing federal tax liens has been omitted for expediency.
2 New Section; Real Estate Tax Liens; Procedure for Filing Federal Tax Liens or Other Encumbrances. Amend RSA 80 by inserting after section 87 the following new section:
80:88 Procedure for Filing Federal Tax Liens and Other Encumbrances. No municipal tax collector or register of deeds shall accept or record any federal tax lien or other encumbrance upon property owned by a citizen of this state unless accompanied by an original order for distraint signed by the judge and clerk of the issuing court in strict compliance with article 20 of the New Hampshire Bill of Rights and pursuant to the procedure enumerated in part II, article 87 of the New Hampshire constitution upon a document that includes the embossed seal of the court. The tax collector or register of deeds shall copy and record the order for distraint and shall return the original to the place from whence it came.
3 Effective Date. This act shall take effect 60 days after its passage.