New Hampshire § 80:59 Real Estate Tax Lien;  Optional Procedure

New Hampshire Statutes

§ 80:59 — Real Estate Tax Lien; Optional Procedure

New Hampshire § 80:59

Title VTAXATION

Ch. 80COLLECTION OF TAXES

SubdivisionReal Estate Tax Liens

This text of New Hampshire § 80:59 (Real Estate Tax Lien; Optional Procedure) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 80:59 (2026).

Text

The real estate of every person or corporation may be subject to the tax lien procedure by the collector, in case all taxes against the owner shall not be paid in full on or before December 1 next after its assessment, provided that the municipality has adopted the provisions of RSA 80:58-86 in accordance with RSA 80:87. A real estate tax lien imposed in accordance with the provisions of RSA 80:58-86 shall have priority over all other liens.

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The real estate of every person or corporation may be subject to the tax lien procedure by the collector, in case all taxes against the owner shall not be paid in full on or before December 1 next after its assessment, provided that the municipality has adopted the provisions of RSA 80:58-86 in accordance with RSA 80:87. A real estate tax lien imposed in accordance with the provisions of RSA 80:58-86 shall have priority over all other liens.