Terms Used In New Hampshire Revised Statutes 79-B:9

  • 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
The real estate of every person shall be subject to a lien for the penalties and taxes levied pursuant to N.H. Rev. Stat. § 79-B:6.