MHHS · Municipal Government Act
Part 10 — Taxation Division 1 General Provisions
348 Tax becomes debt to municipality
(a) are an amount owing to the municipality,
RSA 2000
Section 348.1 MUNICIPAL GOVERNMENT ACT Chapter M-26
246
(b) are recoverable as a de bt due to the municipality,
(c) take priority ove r the claims of every person except the
Crown, and
(d) are a special lien
(i) on land and any improvements to the land, if the tax is a
property tax, a community revitalization levy, a special
tax, a clean energy improvement tax, a local
improvement tax or a community aggregate payment
levy, or
(ii) on goods, if the tax is a business tax, a community
revitalization levy, a well drilling equipment tax, a
community aggregate payment levy or a property tax
imposed in respect of a designated manufactured home
in a manufactured home community.
RSA 2000 cM-26 s348;2005 c14 s12;2018 c6 s5