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Terms Used In New Hampshire Revised Statutes 80:73

  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • 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
Each person having a legal interest with others in any taxable real estate may pay his proportion of the tax assessed thereon, provided that his share or interest therein shall have been definitely determined and recorded in the annual invoice and in the warrant book as committed to the collector. In case of tax delinquency he may pay the taxes upon his share or interest in the property and the residue only may be subject to the real estate tax lien. After the real estate tax lien has been executed by the tax collector, and at any time before a deed thereto is given by the collector, he may redeem his interest in the property by paying his assessed proportion of the taxes, accrued interest and costs incident to the real estate tax lien process.