TITLE V
TAXATION

CHAPTER 80
COLLECTION OF TAXES

Property Taxes

Section 80:5

    80:5 Notice to Persons. – The collector shall give notice of such tax to every person taxed, or leave a notice thereof in writing at his abode, 14 days at least before he shall distrain therefor, unless in cases where he has reason to believe such person is about to remove from town. But no notice of the tax shall be necessary under this section if the tax is against a person who is not an inhabitant of the state, or if the person against whom the tax was assessed has removed from the town.

Source. RS 45:2. CS 48:2. GS 54:2. 1868, 1:14. GL 58:2. PS 60:2. PL 66:4. RL 80:4.