71-B:13 Enforcement of Decisions. – After a decision of the board becomes final, the board shall, at the request of any party, file a certified abstract thereof in the Merrimack county superior court. The clerk of said court shall forthwith enter judgment thereon and such judgment may be enforced as with any final judgment of the superior court. The provisions of this section shall be in addition to any other methods provided by law for enforcement of the tax laws. Source. 1973, 544:2, eff. Sept. 1, 1973.
New Hampshire Legal Code