New Hampshire Revised Statutes 31:147 – Liens and Collection of Assessments
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In the collection of assessments and fees under N.H. Rev. Stat. § 31:141, municipalities shall have the same liens and use the same collection procedures as authorized by N.H. Rev. Stat. § 38:22. Interest on overdue charges shall be assessed in accordance with N.H. Rev. Stat. § 76:13.