HB 1392 - AS INTRODUCED
2020 SESSION
20-2120
04/10
HOUSE BILL 1392
AN ACT relative to the procedure for filing federal tax liens.
SPONSORS: Rep. Marple, Merr. 24; Rep. Howard, Belk. 8; Rep. Ulery, Hills. 37; Rep. McLean, Hills. 44
COMMITTEE: Municipal and County Government
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ANALYSIS
This bill prohibits a municipal tax collector or register of deeds from accepting or recording a federal tax lien or other encumbrance unless accompanied by an order for distraint.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
20-2120
04/10
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty
AN ACT relative to the procedure for filing federal tax liens.
Be it Enacted by the Senate and House of Representatives in General Court convened:
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.