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New Hampshire RSA — Title V (Taxation)

RSA 72:13

Mines, Sand, Gravel, Loam, or Other Similar Substances. –

Official textgencourt.state.nh.us

Real estate shall be taxed independently of any mines or ores contained therein until such mines or ores shall become a source of profit, and independently of any sand, gravel, loam, or other similar substances contained therein until any of them shall become a source of profit; except when such mines, ores, sand, gravel, loam, or other similar substances, or rights therein are owned by some person other than the one to whom such real estate is taxed, in which case they shall be taxed as real estate to such other person. This section shall not apply to real estate containing earth, as that term is defined in RSA 155-E:1, I. Earth and the real property constituting the area from which earth is being excavated shall be taxed exclusively under RSA 72-B.

Last amended: Source. 1870, 36:1. GL 53:3. 1885, 25:1. PS 55:4. 1911, 74:1. PL 60:12. RL 73:14. RSA 72:13. 1969, 122:1. 1999, 301:18, eff. April 1, 1999.

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  6. 72:8-b · Repealed by 1998, 304:5, eff.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  10. 72:8-f · Repealed by 2025, 266:3, VI, eff.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  20. 72:12-e · Repealed by 2018, 238:2, eff.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  22. 72:14 · Repealed by 1972, 3:1, eff.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  23. 72:15 · Repealed by 1981, 248:1, I, eff.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  24. 72:18 · Repealed by 1971, 363:2, eff.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