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New Hampshire RSA — Title V (Taxation)

RSA 72:11-a

Water Works, Flood Control, Additional Provisions. –

Official textgencourt.state.nh.us

When a city, town or district has acquired, or acquires property in another city or town for the purpose of water supply or flood control which for any reason has been exempt from taxation, such property, if yielding no rent, shall not be liable to taxation therein but the city, town or district so holding it shall annually pay to the city or town in which such property lies either a sum equal to that which such place would receive from taxes from such land, without buildings or structures thereon, as determined by the commissioner of revenue administration, or the alternative payment permitted by RSA 72:11, II. Such payments shall be made as provided in RSA 72:11.

Last amended: Source. 1965, 9:1. 1973, 544:8. 1977, 501:3, eff. Sept. 12, 1977. 2013, 94:2, eff. June 20, 2013.

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In this chapter (40 sections)
  1. 72:5-a · Distribution of Resident Taxes. –
  2. 72:5-b · Compensation of Collector. –
  3. 72:5-c · Application. –
  4. 72:6 · Real Estate. –
  5. 72:6-a · Repealed by 1995, 137:9, eff. May 24, 1995. –
  6. 72:7 · Buildings, Etc. –
  7. 72:7-a · Manufactured Housing. –
  8. 72:7-b · Manufactured Housing. –
  9. 72:7-c · Exemption; Radio Towers, Antennas and Related Structures. –
  10. 72:7-d · Exemption; Recreational Vehicles. –
  11. 72:8 · Electric Plants and Pipe Lines. –
  12. 72:8-a · Telecommunications Poles and Conduits. –
  13. 72:8-b · Repealed by 1998, 304:5, eff. July 1, 2010. –
  14. 72:8-c · Valuation of Telecommunications Poles and Conduits;…
  15. 72:8-d · Valuation of Electric, Gas, and Water Utility Company…
  16. 72:8-e · Recovery of Taxes by Electric, Gas and Water Utility…
  17. 72:8-f · Repealed by 2025, 266:3, VI, eff. Aug. 1, 2025. –
  18. 72:9 · Where Taxable. –
  19. 72:10 · Limitation. –
  20. 72:11 · Water Works; Flood Control. –
  21. 72:11-a · Water Works, Flood Control, Additional Provisions. –
  22. 72:12 · Public Utilities. –
  23. 72:12-a · Water and Air Pollution Control Facilities. –
  24. 72:12-b · Facilities Previously Exempted. –
  25. 72:12-c · Exemption. –
  26. 72:12-d · Exemption. –
  27. 72:12-e · Repealed by 2018, 238:2, eff. Nov. 1, 2018. –
  28. 72:13 · Mines, Sand, Gravel, Loam, or Other Similar Substances. –
  29. 72:14 · Repealed by 1972, 3:1, eff. April 30, 1972. –
  30. 72:15 · Repealed by 1981, 248:1, I, eff. April 1, 1981. –
  31. 72:18 · Repealed by 1971, 363:2, eff. June 28, 1971. –
  32. 72:19 · Corporate Stock. –
  33. 72:20 · Repealed by 1971, 363:3, eff. June 28, 1971. –
  34. 72:21 · Repealed by 1971, 363:4, eff. June 28, 1971. –
  35. 72:21-a · Repealed by 1961, 41:4, eff. April 1, 1961. –
  36. 72:22 · Burial Places. –
  37. 72:22-a · Assistance to Tax Exempt Organizations. –
  38. 72:23 · Real Estate and Personal Property Tax Exemption. –
  39. 72:23-a · Veterans Organization. –
  40. 72:23-b · American Red Cross. –
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