Except under the provisions of RSA 80:80, II-a, only a municipality or county where the property is located or the state may acquire a tax lien against land and buildings for unpaid taxes.
N.H. Rev. Stat. Ann. § 80:63
Right to Tax Lien
Source. 1987, 322:1. 1992, 173:2, eff
Official source: New Hampshire General Court. Reproduced from public-domain New Hampshire statutes; confirm against the official source for the current text. Not legal advice.