New Hampshire Supreme Court Finds 2016 Tax Lien, Deed Notice Insufficient, 2018 Lien Notice Sufficient

The New Hampshire Supreme Court affirmed in part, reversed in part, and remanded a case in which the taxpayer alleged that the town provided insufficient notice of a 2016 and 2018 property tax lien, and a 2016 property tax deed under the U.S. Constitution’s Due Process Clause of the Fourteenth Amendment. The Supreme Court found that the town did not take steps reasonably calculated to give notice of the 2016 tax lien, and did not take additional reasonable steps to provide notice of the 2016 tax deed. However, the Supreme Court found that the town took steps reasonably calculated to ...