Chapter 530: Levy of Executions Against Towns and Districts

The goods and estate of towns and of school and village districts may be taken on execution, and set off or sold, subject to the provisions of this chapter, as in case of an execution against an individual.

Upon a sale or setoff of its property upon an execution against a town or a school or village district, the notice in other cases required to be given to the debtor may be given to one of the selectmen of the town, one of the school board of the school district, or one of the commissioners of the village district, as the case may be.

If sufficient goods or estate of the town or district are not found to satisfy the execution, an attested copy thereof may be left with one of the selectmen of the town, or with one of the school board of the school district, or one of the commissioners of the village district, as the case may be.

When a copy of an execution against a town is so left the selectmen shall pay it, or assess a tax upon the estate liable to taxation therein sufficient to satisfy it and the officer's fees thereon.

When a copy of an execution against a district is so left the school board or commissioners, as the case may be, shall pay it, or they shall call a meeting of the voters of the district, at which meeting they shall vote to raise the necessary sum to satisfy the execution and the officer's fees thereon.

When such town or district tax is so assessed it shall be collected within thirty days, and shall be applied in satisfaction of the execution.

If the selectmen, to whom such vote of the district is certified, neglect for thirty days to assess the district tax, and deliver to the collector their warrant for the collection thereof, such execution against the district may be levied upon the property of the selectmen.

If the execution is not paid within sixty days after an attested copy is left as aforesaid it may be levied as follows: against a town, upon the goods or estate of the selectmen; against a district, upon the goods or estate of the school board or of the commissioners, as the case may be. If sufficient goods and estate of the selectmen, school board or commissioners are not found it may be levied upon the goods or estate of any inhabitants of the town or district. If the goods or estate of the aforesaid officers and of the inhabitants of the town or district are not sufficient, then it may be levied upon the property in the town or district belonging to any nonresident.

In case a levy is begun upon the property of an inhabitant or nonresident, other than one of the selectmen or of the school board or commissioners, the superior court, upon application of the person whose property is so levied upon, or upon the application of any other property owner in the town or district, shall issue a writ of mandamus ordering the selectmen to assess and collect a tax sufficient to pay the amount of the execution and costs.

Such writ shall also be issued, upon application of the execution creditor, in any case where the execution has not been paid within sixty days after an attested copy has been left as provided in RSA 530:3.

If application for the writ is made to the court by a person whose property is levied upon, within thirty days after the beginning of the levy, further proceedings on the levy shall be suspended, unless the court shall otherwise order.

Every person upon whose property an execution against a town or district has been levied may, in an action of assumpsit for money paid, recover of such town or district the sum so levied, and damages and double costs.