2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 87 — TAXATION OF TRANSFERS OF CERTAIN ESTATES
Section 87:29 Lien.

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.

Source. 2002, 232:1, eff. Jan. 1, 2003.

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