Section 260:63 Statutory Lien Powers.
I. Where any road toll or other fees or charges imposed under this subdivision or any fees or charges imposed under the fuel tax agreement authorized by RSA 260:65-b or any fees or charges imposed under the international registration plan in RSA 260:75 are not paid and are due as prescribed by this subdivision or by RSA 260:65-b or RSA 260:75, the amount including interest, together with the costs that may accrue in addition thereto, shall become a lien in favor of the state of New Hampshire upon all property and rights to property, whether real or personal, including vehicles belonging to any person upon whom said tolls, fees, or charges are imposed, as follows:
(a) The lien shall arise at the time the tolls, fees, or charges are due pursuant to this subdivision or RSA 260:65-b or RSA 260:75 and shall continue until the liability for the sum, together with interest and costs, is satisfied or becomes unenforceable.
(b) The lien shall be valid against any subsequent mortgagee, pledgee, installment loan creditor, purchaser, or judgment creditor when notice of the lien and the sum due has been filed by the road toll administration as provided in this section. In the case of any prior mortgage on real or personal property so written as to secure present debt and also future advances by the mortgagee to the mortgagor, the lien provided for in this section, when notice thereof has been filed in the proper office, shall be subject to such prior mortgage unless the road toll administration also notifies the mortgagee of the recording of such lien in writing, in which case any indebtedness thereafter created from mortgagor to mortgagee shall be junior to the lien provided for in this section.
(c) Notice of the lien shall be provided to the person upon whom the road toll or fees are imposed by certified mail sent to the person's last known residence or principal place of business as shown on the records of the department. The notice shall advise the person of the right to seek an administrative hearing pursuant to RSA 260:44 relative to the imposition of road tolls or fees, or fees and charges under the fuel tax agreement, or fees and charges under the international registration plan, within 14 days of the receipt of the notice. Upon expiration of 14 days if no hearing is requested or after a hearing if a hearing is requested, the commissioner shall issue a decision determining the amount of road tolls or fees, or fees and charges under the fuel tax agreement, or fees and charges under the international registration plan, plus interest and costs due to the state.
II. After rendering a decision the commissioner shall file notice of the lien as follows:
(a) In the case of personal property subject to the lien, the notice shall be filed with the secretary of state;
(b) In the case of real property subject to the lien, notice shall be filed in the registry of deeds for the county wherein such property is situated;
(c) In the case of vehicles subject to the lien, notice shall be recorded on the registration and title records of the department pertaining to said vehicles. In the case of vehicles registered in another state or a Canadian province, a copy of the lien shall also be filed with the motor vehicle administrator in the state or province in which the vehicle is registered. Law enforcement agents of the department, upon encountering such a vehicle being operated on the ways of the state, may temporarily seize such vehicle for sufficient time to permit the department to institute appropriate civil action for the forfeiture and sale of said vehicle.
III. If the amount determined by the commissioner is not paid within 30 days or the decision of the commissioner is not appealed pursuant to RSA 260:51, the department shall have the authority to seize any real or personal property including vehicles subject to the above lien and to foreclosure upon the lien as provided in RSA 260:65.
IV. The fees payable for filing or recording any notice of lien under paragraph II or any certificate of release of such a lien in the same offices shall be in accordance with RSA 478:17-g.
Source. RSA 265:31. 1979, 358:8, XII. 1981, 146:1. 1994, 22:2. 1996, 292:34, 35. 2001, 102:28, 29, eff. July 1, 2001. 2005, 106:1, eff. Jan. 1, 2006.