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PORTSMOUTH SAVINGS BANK v. GREENLAND

No. 5528.

107 N.H. 390 (1966)

PORTSMOUTH SAVINGS BANK v. GREENLAND.

Supreme Court of New Hampshire.

Decided September 30, 1966.

Attorney(s) appearing for the Case

David Sanderson (by brief and orally), for the plaintiff.

Boynton, Waldron & Dill (Mr. Wyman P. Boynton orally), for the defendant.

DUNCAN, J.

RSA 80:28 requires the purchaser of real estate sold by the tax collector to notify all persons holding mortgages of record, within thirty days from the date of such sale. It further provides that in the absence of such notice "[a]ny tax sale of such encumbered real estate shall be void as against any mortgagee and no tax collector's deed based on said sale shall be valid...." The tax sale was clearly invalid as to the plaintiff bank. Salem v.

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