New Hampshire Revised Statutes 80:63 – Right to Tax Lien
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Terms Used In New Hampshire Revised Statutes 80:63
- Lien: A claim against real or personal property in satisfaction of a debt.
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
Except under the provisions of N.H. Rev. Stat. § 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.