Berube v. Belhumeur

The plaintiff, Louis R. Berube, and defendant Town of Jackson (town) appeal an order in which the Superior Court {Mohl, J.) found the plaintiff’s tax deed to a condominium unit located in the town to be invalid. This case concerns the sufficiency of a tax sale notice that identifies a condominium unit only by reference to its parcel number on the town’s tax map when the parcel number comprises more than one condominium unit. We reverse.

A brief description of the tax sale procedures may assist in understanding the facts of this case. RSA chapter 80 provides for the sale of real property on…