New Hampshire Statutes
§ 79:6 — Collection
Unless a bond or other security is required pursuant to RSA 79:10-a, all normal yield tax assessments levied under RSA 79:3 shall, on the date the cutting commences, create a lien upon the lands on account of which they are made and against the owner of record of such land. Furthermore, such liens shall continue for a period of 18 months following the date upon which the local assessing officials receive the report of cut required by RSA 79:11. All normal yield tax assessments shall be subject to statutory collection proceedings against real estate as prescribed by RSA 80.
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Legislative History
1949, 295:2, par. 6. 1953, 256:3. RSA 79:6. 1955, 287:1, par. 6. 1978, 40:29. 1985, 275:6; 312:2. 1991, 167:4. 1996, 164:6, eff. Aug. 2, 1996.
Nearby Sections
15
§ 79:1
Definitions§ 79:10
Notice of Intent to Cut§ 79:10-a
Bond Required§ 79:11
Report§ 79:11-a
Special Assessment§ 79:12
Doomage§ 79:14
Collection and Distribution of Normal Yield Taxes in Unincorporated Towns and Unorganized Places§ 79:2
Release From Taxes