New Hampshire Revised Statutes 79:6 – Collection
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In New Hampshire Revised Statutes 79:6
- Assessing officials: means those charged by law with the duty of assessing taxes in the city, town or unincorporated place. See New Hampshire Revised Statutes 79:1
- following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
- Lien: A claim against real or personal property in satisfaction of a debt.
- Owner: means :
(1) For purposes of joint tenants or joint tenants with rights of survivorship, every owner that holds title to the subject property. See New Hampshire Revised Statutes 79:1 - real estate: shall include lands, tenements, and hereditaments, and all rights thereto and interests therein. See New Hampshire Revised Statutes 21:21
Unless a bond or other security is required pursuant to N.H. Rev. Stat. § 79:10-a, all normal yield tax assessments levied under N.H. Rev. Stat. § 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 N.H. Rev. Stat. § 79:11. All normal yield tax assessments shall be subject to statutory collection proceedings against real estate as prescribed by RSA 80.