N.H. Rev. Stat. § 80:59
Current through Chapter 380 of the 2024 Legislative Session
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.
RSA 80:59
1987, 322:1. 1993, 125:3, eff. July 16, 1993.