RSA 80:87 Procedure for Adoption.

Title: V - TAXATION Chapter: 80 - COLLECTION OF TAXES

I. Any town or city may adopt the provisions of RSA 80:58-86 for a real estate tax lien procedure in the following manner:
(a) In a town, the question shall be placed on the warrant of a special or annual town meeting under the procedures set out in RSA 39:3, and shall be voted on by ballot. In a city, the legislative body may consider and act upon the question in accordance with their normal procedures for passage of resolutions, ordinances and other legislation. The legislative body of a city may vote to place the question on the official ballot for any regular municipal election, or, in the alternative, shall place the question on the official ballot for any regular municipal election upon submission to the legislative body of a petition signed by 5 percent of the registere

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