With the first-issue tax season rush tapering off, we thought this would be a good time to remind those of you who have not already executed your liens for your unpaid prior year invoices, that the September 30th Lien Execution deadline is approaching.
Below is a brief description for Lien Notices and Execution as well as the RSAs that govern each process. For details on how to complete the steps in Avitar Tax Collect, select the link provided in each of the descriptions.
Lien Notice (RSA 80:59 and 80:60): A lien notice must be sent certified mail to every owner who has not paid their prior year taxes in full. This notice must be sent at least 30 days prior to the execution of the lien. Keep in mind that the lien must be executed by September 30th each year, so the last day to mail a lien notice would be August 30th. Follow the link for more information on how to generate Lien Notices.
Execute Lien (RSA 80:61, 80:63, 80:64): Prior to the execution of the lien, a lien notice is sent to the owner and the notice must indicate the date by which the owner has to pay his outstanding invoices to avoid liening. On the execution day, or the next day, you will execute the liens for taxpayers who did not pay their outstanding invoices in full. Follow the link for more information on how to Execute a Lien.
- NOTE: Once you have executed your lien, you will need to send a report of each liened account to your mortgagee researcher. They will search the registry to find any mortgagees, which will need to be notified of the lien you have placed on the property. Follow the link for more information on how to generate the Lien Execution Title Search Report.
- NOTE: Remember to send your Lien Execution Report to the Registry within 30 days of executing, per RSA 80:64.
As always, we encourage you to bookmark our online documentation page, as well as our Collect FAQs page, and check back often as we are continually updating.
Avitar Associates 