There is a newer version of the New Hampshire Revised Statutes
2015 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 80 - COLLECTION OF TAXES
Section 80:63 - Right to Tax Lien.
NH Rev Stat § 80:63 (2015) What's This?
80:63 Right to Tax Lien. – Except under the provisions of RSA 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.
Source. 1987, 322:1. 1992, 173:2, eff. May 8, 1992.
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