New Hampshire Revised Statutes 21-J:28-c – Liens
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I. Notwithstanding the provisions of any other law, with respect to the collection of any tax administered by the department, the department shall cause a certified copy of the notice and demand for payment of such tax, penalties and interest to be filed in accordance with N.H. Rev. Stat. § 454-B:2 and such filing and service of the notice and demand shall constitute a lien upon the real estate, personal estate, property interest, right or credit to which the notice and demand relates, or which may be subsequently discovered.
II. If the party liable for such tax, penalties, or interest neither resides in nor owns property in this state, then the notice and demand in paragraph I of this section shall be filed with the secretary of state and shall constitute a lien in the manner as provided in paragraph I.
III. Any lien filed pursuant to this section shall continue and shall be valid and binding until the liability for the sum, with interest, costs and attorney’s fees is satisfied or 6 years from the date such lien is filed, whichever is earlier.
IV. In the event the liability, interest, costs, and attorney’s fees are not satisfied before the end of the original term of the lien, any lien filed pursuant to this section may be renewed for the same term as the original term of the lien by refiling according to the procedures set forth in paragraphs I-III.
V. A bankruptcy filing by a taxpayer shall not affect the validity of any lien properly filed or renewed in accordance with this section.
II. If the party liable for such tax, penalties, or interest neither resides in nor owns property in this state, then the notice and demand in paragraph I of this section shall be filed with the secretary of state and shall constitute a lien in the manner as provided in paragraph I.
Terms Used In New Hampshire Revised Statutes 21-J:28-c
- Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
- Lien: A claim against real or personal property in satisfaction of a debt.
- real estate: shall include lands, tenements, and hereditaments, and all rights thereto and interests therein. See New Hampshire Revised Statutes 21:21
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
III. Any lien filed pursuant to this section shall continue and shall be valid and binding until the liability for the sum, with interest, costs and attorney’s fees is satisfied or 6 years from the date such lien is filed, whichever is earlier.
IV. In the event the liability, interest, costs, and attorney’s fees are not satisfied before the end of the original term of the lien, any lien filed pursuant to this section may be renewed for the same term as the original term of the lien by refiling according to the procedures set forth in paragraphs I-III.
V. A bankruptcy filing by a taxpayer shall not affect the validity of any lien properly filed or renewed in accordance with this section.