Title: V - TAXATIONChapter: 80 - COLLECTION OF TAXES
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.
Source. 1987, 322:1. 1992, 173:2, eff. May 8, 1992.
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