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New Hampshire RSA — Title V (Taxation)

RSA 72:12-c

Exemption. –

Official textgencourt.state.nh.us

Ski area machinery and equipment of every kind and description, except tramway towers, shall be exempt from taxation as real estate if it meets all of the following qualifications:
I. It is used or useful in the operation of a passenger tramway or in the production of man-made snow, including: cables, sheaves assemblies, carriers, pipe lines, compressors, pumps, electrical apparatus;
II. It is not permanently affixed to the real estate upon which it is located; and
III. It is capable of being removed from the real estate.

Last amended: Source. 1981, 237:1, eff. Aug. 10, 1981.

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  1. 72:6-a · Repealed by 1995, 137:9, eff.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  9. 72:8-b · Repealed by 1998, 304:5, eff.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  13. 72:8-f · Repealed by 2025, 266:3, VI, eff.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  23. 72:12-e · Repealed by 2018, 238:2, eff.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  25. 72:14 · Repealed by 1972, 3:1, eff.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  26. 72:15 · Repealed by 1981, 248:1, I, eff.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  27. 72:18 · Repealed by 1971, 363:2, eff.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  29. 72:20 · Repealed by 1971, 363:3, eff.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  30. 72:21 · Repealed by 1971, 363:4, eff.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  31. 72:21-a · Repealed by 1961, 41:4, eff.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