Legal Question in Tax Law in New Hampshire
Real Estate
We as the lien holder of real estate in New Hampshire, City of Rochester have been notified by a realtor of 14 years of past due taxes unpaid by the property owner. Upon contacting the Tax Collector to ask why we have not been notified for 14 years of unpaid property taxes... and now penalties; the Tax collector stated the mail they sent kept being returned. (mailed to old address for the last 14 years). The Tax Collector was provided with current addresses and telephone numbers 12 years ago, but failed to amend their files. Tax Collector now states it is our responsibility to notify the Registrar of Deeds not the Tax Collector of any address changes. Now the Tax Collector is demanding payment of taxes and penalties or foreclosure on the property. (Since I now contacted them) We had no idea the property owner had not been paying the property taxes since the Tax Collector never notified us as the lien holder. I do not believe I should be liable for the 12-14 years of penalties...annual taxes maybe. Can you site a legal obligation the Tax collector has to give Constructive notice; if that is the correct terminology?
1 Answer from Attorneys
Re: Real Estate
I don't know what the law is in NH. You will probably need a lawyer there.
You might find the following U.S. Supreme Court case interesting: Jones v. Flowers (2006), Case No. 04-1477 (google for it).