MHHS · Municipal Government Act
Part 10 — Taxation Division 1 General Provisions
348.1 Special priority lien for tax debt on linear property or machinery and equipment
(a) "assessable", in respect of property or improvements, means
property or improvements that have been or are subject to
being assessed under Part 9;
(b) "debtor" means a person w ho owes a debt to a municipality
for tax on linear property or on machinery and equipment.
(2) Notwithstanding section 348(c) and (d), taxes due to a
municipality on linear property or on machinery and equipment
(a) take priority ove r the claims of every person except the
Crown, and
(b) are a special lien on all the debtor's assessable property
located within the municipality, including any assessable
improvements to that property.
(3) A lien referred to in subsection (2)(b)
(a) arises when the debtor fails to satisfy the debt when due,
and
(b) expires on full satisfaction of the debt.
RSA 2000
(4) This section applies to a debt for taxes referred to in subsection
(2) regardless of whether the debt became due before or after the
coming into force of this section.
2021 c22 s5