TITLE V
TAXATION

CHAPTER 80
COLLECTION OF TAXES

Real Estate Tax Liens

Section 80:81

    80:81 Executing Real Estate Tax Lien. –
I. Each tax collector shall receive the following fees in connection with the execution of the real estate tax lien to be charged as costs for the services listed below, except as otherwise noted:
(a) For notice of the impending tax lien against a delinquent taxpayer covering all unpaid taxes listed under his name, $10.
(b) For each parcel listed of the impending tax lien, $2.
(c) For executing the real estate tax lien against each delinquent taxpayer, $10.
(d) For executing the real estate tax lien against each parcel, $2.
(e) For notice to the register of deeds of redemption or discharge of the lien after execution, $2 plus the fees advanced and paid to the register of deeds.
(f) For each deed made, recorded and delivered to the lienholder, $10 plus the recording fees, both to be paid by the lienholder.
(g) For each notice to the register of deeds of payment of tax subsequent to execution of the tax lien, $2 plus the fees advanced and paid to the register of deeds.
II. Collectors shall also be allowed to charge for postage, fees of notaries or justices of the peace incident to making returns to the registry of deeds, and for the cost of printed forms and stationery and for other necessary and actual expenses incurred. These expenses shall be totalled and divided pro rata among the delinquent taxpayers when real estate is subject to the execution of a tax lien.

Source. 1987, 322:1, eff. Jan. 1, 1988.