New Hampshire Statutes
§ 80:63 — Right to Tax Lien
Except under the provisions of RSA 80:80, II-a, only a municipality or county where the property is located or the state may acquire a tax lien against land and buildings for unpaid taxes.
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Legislative History
1987, 322:1. 1992, 173:2, eff. May 8, 1992.
Nearby Sections
15
§ 80:1
When Payable§ 80:1-a
Prepayment of Resident Tax§ 80:10
Procedure§ 80:16
Removal; Nonresidents§ 80:17
Corporations§ 80:18
Separate Interests in Land§ 80:19-a
Environmental Investigation§ 80:2
Distraint§ 80:20
Sale§ 80:20-a
Alternate Tax Lien Procedure