New Hampshire Revised Statutes 80:20-a – Alternate Tax Lien Procedure
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Terms Used In New Hampshire Revised Statutes 80:20-a
- 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
In any town or city which adopts the provisions of N.H. Rev. Stat. § 80:58-86 for a real estate tax lien procedure as provided in N.H. Rev. Stat. § 80:87, the provisions of N.H. Rev. Stat. Chapter 80 relative to tax sales shall not apply. In such municipalities, only a municipality, county, or the state where the property is located may acquire a tax lien against land and buildings for unpaid taxes, and tax sales to private individuals shall be prohibited.