Taxpayer brought action against town, challenging a tax deed issued after he failed to pay real estate taxes. Parties filed cross-motions for summary judgment.
The Superior Court concluded that the tax deed was valid, that the town could recover a penalty, but that taxpayer’s inability to recover excess proceeds from the sale of the property would constitute a taking. Taxpayer appealed, and town cross-appealed.
The Supreme Court of New Hampshire held that:
- Town’s alleged failure to notify taxpayer at least 90 days before its decision to offer property for sale did not require invalidation of tax deed, and
- Under statute governing a municipality’s sale of property acquired via tax deed, a former owner cannot recover excess proceeds from a municipality after the three-year period has elapsed.