Partnertax.ai
Start free trial →

New Hampshire RSA — Title V (Taxation)

RSA 72:12

Public Utilities. –

Official textgencourt.state.nh.us

All real estate of railroads and other public utility corporations and companies which is not taxed under RSA 82 and 82-A shall be appraised and taxed by the authorities of the town in which it is situated.

Last amended: Source. RS 39:2. 1844, 141:1. CS 41:2. GS 49:4. GL 53:5. PS 55:6. 1907, 119:1. PL 60:11. RL 73:13. RSA 72:12. 1990, 9:2, eff. Mar. 31, 1990.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 72:5-b · Compensation of Collector. –
  2. 72:5-c · Application. –
  3. 72:6 · Real Estate. –
  4. 72:6-a · Repealed by 1995, 137:9, eff. May 24, 1995. –
  5. 72:7 · Buildings, Etc. –
  6. 72:7-a · Manufactured Housing. –
  7. 72:7-b · Manufactured Housing. –
  8. 72:7-c · Exemption; Radio Towers, Antennas and Related Structures. –
  9. 72:7-d · Exemption; Recreational Vehicles. –
  10. 72:8 · Electric Plants and Pipe Lines. –
  11. 72:8-a · Telecommunications Poles and Conduits. –
  12. 72:8-b · Repealed by 1998, 304:5, eff. July 1, 2010. –
  13. 72:8-c · Valuation of Telecommunications Poles and Conduits;…
  14. 72:8-d · Valuation of Electric, Gas, and Water Utility Company…
  15. 72:8-e · Recovery of Taxes by Electric, Gas and Water Utility…
  16. 72:8-f · Repealed by 2025, 266:3, VI, eff. Aug. 1, 2025. –
  17. 72:9 · Where Taxable. –
  18. 72:10 · Limitation. –
  19. 72:11 · Water Works; Flood Control. –
  20. 72:11-a · Water Works, Flood Control, Additional Provisions. –
  21. 72:12 · Public Utilities. –
  22. 72:12-a · Water and Air Pollution Control Facilities. –
  23. 72:12-b · Facilities Previously Exempted. –
  24. 72:12-c · Exemption. –
  25. 72:12-d · Exemption. –
  26. 72:12-e · Repealed by 2018, 238:2, eff. Nov. 1, 2018. –
  27. 72:13 · Mines, Sand, Gravel, Loam, or Other Similar Substances. –
  28. 72:14 · Repealed by 1972, 3:1, eff. April 30, 1972. –
  29. 72:15 · Repealed by 1981, 248:1, I, eff. April 1, 1981. –
  30. 72:18 · Repealed by 1971, 363:2, eff. June 28, 1971. –
  31. 72:19 · Corporate Stock. –
  32. 72:20 · Repealed by 1971, 363:3, eff. June 28, 1971. –
  33. 72:21 · Repealed by 1971, 363:4, eff. June 28, 1971. –
  34. 72:21-a · Repealed by 1961, 41:4, eff. April 1, 1961. –
  35. 72:22 · Burial Places. –
  36. 72:22-a · Assistance to Tax Exempt Organizations. –
  37. 72:23 · Real Estate and Personal Property Tax Exemption. –
  38. 72:23-a · Veterans Organization. –
  39. 72:23-b · American Red Cross. –
  40. 72:23-c · Annual List. –
Full table of contents →