N.H. Rev. Stat. § 569:2

Current through the 2024 Legislative

Section 569:2 - Not Valid as Against Unpaid Taxes

No common law assignment of personal property, whether recorded or not, shall be valid to transfer to the assignee the title of the assignor therein as against any unpaid taxes assessed thereon prior to the date of said assignment. Any such unpaid taxes shall be a preferred claim as against other creditors.

RSA 569:2

1937, 53:1. RL 420:2.