N.H. Rev. Stat. § 73:16-a
Whenever any person leaves upon the land of another person, with such person's consent, any taxable personal property, the tax upon such property may be assessed to the owner of the land in the event the tax is not paid when it is due by the owner of such property, provided a selectman or assessor before or at the time of taking the inventory gives notice in writing to such land owner that such property whenever located upon the land is to be taxed to him. An affidavit by the selectman or assessor giving such notice that it was given shall be evidence of the fact. The provisions of this section shall not apply to manufactured housing subject to taxation pursuant to RSA 72:7-a. The tax due upon the manufactured housing shall only be assessed to the owner of the manufactured housing, and not upon the owner of the land upon which the manufactured housing is left. At the time a tax bill is sent to the owner of each such property, the owner of the land shall be sent a duplicate of such tax bill or, in the alternative, a list of each owner, location and description of all such property and the taxes thereon. No later than 60 days after the tax is due, a list of each owner, location and description of all such property upon which the taxes have not been collected shall be sent to the owner of the land. At the same time a notice shall be given to the owner of each such property for which the tax has not been collected, which notice shall state that the tax is delinquent and inform such owner of the provisions of this section. In the event the owner of the land pays the tax, costs and interest due upon any such property, he shall be entitled to be reimbursed for any such payment, interest pursuant to RSA 76:13 and reasonable attorney's fees from the owner of such property and shall have a lien upon such property which takes precedence over all other liens and encumbrances thereon. Such lien shall continue in force for 2 years from the date the tax was paid. A failure of a city, town or unincorporated place to comply with any provision of this section shall bar the assessment of any tax upon any such property to the owner of the land.
RSA 73:16-a
1955, 114:1. 1979, 477:1. 1983, 230:18. 1991, 293:1, eff. Aug. 19, 1991.