{"data":{"id":"us-nh/rsa-80-63","jurisdiction":"us-nh","citation":"RSA 80:63","heading":"Right to Tax Lien.","body":"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.","path":["Title V: TAXATION","Chapter 80: COLLECTION OF TAXES","Real Estate Tax Liens"],"source_url":"https://gc.nh.gov/rsa/html/V/80/80-63.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:44:30Z","sha256":"5a6dad02f4ffbe8681514ddace0bf870b318c64b092304cf15ad69946855a02e","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-80-62","next":"us-nh/rsa-80-64"},"notice":"GroundRules: Original legal text. Not legal advice."}