Terms Used In New Hampshire Revised Statutes 72-B:7

  • following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
  • 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
Unless a bond or other security is required pursuant to N.H. Rev. Stat. § 72-B:5, excavation tax assessments levied under N.H. Rev. Stat. § 72-B:4 shall, on the date the excavating commences, create a lien upon the land on account of which it is made and against the owner of record of such land and shall continue for a period of 18 months following the date of assessment by the local assessing officials. All excavation tax assessments shall be subject to statutory collection proceedings against real estate as prescribed by RSA 80.