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Terms Used In New Hampshire Revised Statutes 87:29

  • Decedent: A deceased person.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
The taxes and interest shall be a lien on the property subject to the taxes until the same are paid; however, commencing with the date of decedent‘s death there shall be a 20-year statute of limitations for said lien.