81:4 Real Estate Tax Lien; Optional Procedure. – The real estate of every person or corporation may be subject to the tax lien procedure by the treasurer, in case all taxes against the owner shall not be paid in full on or before December 1 next after its assessment, provided that the county has adopted the provisions of RSA 80:58-86 in accordance with RSA 80:87. Source. 1989, 266:4, eff. July 1, 1989.
New Hampshire Legal Code