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New Hampshire RSA — Title V (Taxation)

RSA 72:7-c

Exemption; Radio Towers, Antennas and Related Structures. –

Official textgencourt.state.nh.us

Radio antennas, towers and related or supporting structures used exclusively in the operation of an amateur communications station under Federal Communications Commission amateur radio service rules and regulations, shall be considered personal property and are not taxable as real estate.

Last amended: Source. 1994, 21:1, eff. April 1, 1994.

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In this chapter (40 sections)
  1. 72:1 · Persons Liable. –
  2. 72:1-a · Repealed by 1967, 206:3, eff. Aug. 18, 1967. –
  3. 72:1-b · Notice of Exemption. –
  4. 72:1-c · Optional Collection of Resident Tax. –
  5. 72:1-d · Definitions. –
  6. 72:2 · Repealed by 1971, 476:2, eff. July 10, 1971. –
  7. 72:3 · Repealed by 1977, 588:12, eff. Sept. 16, 1977. –
  8. 72:3-a · Members of the Armed Forces. –
  9. 72:4 · Repealed by 1969, 136:1, eff. July 12, 1969. –
  10. 72:5 · Liability of Husband. –
  11. 72:5-a · Distribution of Resident Taxes. –
  12. 72:5-b · Compensation of Collector. –
  13. 72:5-c · Application. –
  14. 72:6 · Real Estate. –
  15. 72:6-a · Repealed by 1995, 137:9, eff. May 24, 1995. –
  16. 72:7 · Buildings, Etc. –
  17. 72:7-a · Manufactured Housing. –
  18. 72:7-b · Manufactured Housing. –
  19. 72:7-c · Exemption; Radio Towers, Antennas and Related Structures. –
  20. 72:7-d · Exemption; Recreational Vehicles. –
  21. 72:8 · Electric Plants and Pipe Lines. –
  22. 72:8-a · Telecommunications Poles and Conduits. –
  23. 72:8-b · Repealed by 1998, 304:5, eff. July 1, 2010. –
  24. 72:8-c · Valuation of Telecommunications Poles and Conduits;…
  25. 72:8-d · Valuation of Electric, Gas, and Water Utility Company…
  26. 72:8-e · Recovery of Taxes by Electric, Gas and Water Utility…
  27. 72:8-f · Repealed by 2025, 266:3, VI, eff. Aug. 1, 2025. –
  28. 72:9 · Where Taxable. –
  29. 72:10 · Limitation. –
  30. 72:11 · Water Works; Flood Control. –
  31. 72:11-a · Water Works, Flood Control, Additional Provisions. –
  32. 72:12 · Public Utilities. –
  33. 72:12-a · Water and Air Pollution Control Facilities. –
  34. 72:12-b · Facilities Previously Exempted. –
  35. 72:12-c · Exemption. –
  36. 72:12-d · Exemption. –
  37. 72:12-e · Repealed by 2018, 238:2, eff. Nov. 1, 2018. –
  38. 72:13 · Mines, Sand, Gravel, Loam, or Other Similar Substances. –
  39. 72:14 · Repealed by 1972, 3:1, eff. April 30, 1972. –
  40. 72:15 · Repealed by 1981, 248:1, I, eff. April 1, 1981. –
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