New Hampshire Code § 149-I:16

Assessment Installments
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The mayor and aldermen of any city may, in their discretion, in making any assessment under this chapter, assess the same to be paid in annual installments extending over a period not exceeding 20 years, and in such case their assessment so made shall create a lien upon the land on account of which it is made and the lien of each installment so assessed shall continue for one year from October 1 of the year such installment becomes due.

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