New Hampshire § 80-85 - Section 80:85 Lien Procedure; Land Use Change Tax.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 80-85 — Section 80:85 Lien Procedure; Land Use Change Tax., with citation guidance and answers to common questions.
§ 80-85. Section 80:85 Lien Procedure; Land Use Change Tax.
All land use change tax assessments levied under RSA 79-A:7 shall, on the date of the change in use, create a lien upon the lands on account of which they are made and against the owner of record of the said land. Furthermore, such liens shall continue for a period of 24 months following the date upon which the local assessing officials receive written notice of the change in use from the landowner or his agent, or the date upon which the local assessing officials actually discover that the land use change tax is due and payable, and such assessment shall be subject to the real estate tax lien procedure by the tax collector prescribed by RSA 80:59.
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 80-85
What does New Hampshire Revised Statutes Annotated § 80-85 cover?
Section 80-85 ("Section 80:85 Lien Procedure; Land Use Change Tax.") is part of the New Hampshire Revised Statutes Annotated, the codified statutory law of New Hampshire. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Hampshire § 80-85?
A common citation format is "New Hampshire Revised Statutes Annotated § 80-85" (New Hampshire). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Hampshire law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Hampshire official source linked on this page or consult a licensed New Hampshire attorney.
How does New Hampshire § 80-85 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Hampshire can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Hampshire.