{"data":{"id":"us-nh/rsa-80-20-a","jurisdiction":"us-nh","citation":"RSA 80:20-a","heading":"Alternate Tax Lien Procedure.","body":"In any town or city which adopts the provisions of RSA 80:58-86 for a real estate tax lien procedure as provided in RSA 80:87, the provisions of RSA 80 relative to tax sales shall not apply. In such municipalities, only a municipality, county, or the state where the property is located may acquire a tax lien against land and buildings for unpaid taxes, and tax sales to private individuals shall be prohibited.","path":["Title V: TAXATION","Chapter 80: COLLECTION OF TAXES","Proceedings Against Real Estate"],"source_url":"https://gc.nh.gov/rsa/html/V/80/80-20-a.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:44:30Z","sha256":"d471899502ba672dc22f15d140c9c895f11001fd77dc0bec9a80a3672223240c","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-80-20","next":"us-nh/rsa-80-21"},"notice":"GroundRules: Original legal text. Not legal advice."}