There is a newer version of the New Hampshire Revised Statutes
2014 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 87 - TAXATION OF TRANSFERS OF CERTAIN ESTATES
Section 87:29 - Lien.
NH Rev Stat § 87:29 (2014) What's This?
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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