New Hampshire Revised Statutes 80:59 – Real Estate Tax Lien; Optional Procedure
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Terms Used In New Hampshire Revised Statutes 80:59
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Lien: A claim against real or personal property in satisfaction of a debt.
- person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
- real estate: shall include lands, tenements, and hereditaments, and all rights thereto and interests therein. See New Hampshire Revised Statutes 21:21
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 N.H. Rev. Stat. § 80:58-86 in accordance with N.H. Rev. Stat. § 80:87. A real estate tax lien imposed in accordance with the provisions of N.H. Rev. Stat. § 80:58-86 shall have priority over all other liens.