73:25 Lien for Tax Paid. – Any person or corporation, to whom any tax may be assessed upon the property of any other person or corporation, shall have a lien upon such property and the income or dividends thereof until such tax is repaid; shall be allowed the same upon settlement of their accounts; and shall have a right to recover the same against the owner by action for money paid to his use. Source. RS 40:15. CS 42:18. GS 50:23. GL 54:26. PS 56:30. PL 61:25. RL 74:25.
New Hampshire Legal Code