Partnertax.ai
Start free trial →

New Hampshire RSA — Title V (Taxation)

RSA 72:8-a

Telecommunications Poles and Conduits. –

Official textgencourt.state.nh.us

All structures, poles, towers, and conduits employed in the transmission of telecommunication, cable, or commercial mobile radio services shall be taxed as real estate in the town in which such property or any part of it is situated. Except as provided in RSA 72:8-c, the valuation of such property shall be based on its value as real estate. Other devices and equipment, including wires, fiber optics, and switching equipment employed in the transmission of telecommunication, cable, or commercial mobile radio services shall not be taxable as real estate.

Last amended: Source. 1998, 304:1, eff. April 1, 1998. 2016, 208:1, eff. Sept. 1, 2016.

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  1. 72:1-a · Repealed by 1967, 206:3, eff. Aug. 18, 1967. –
  2. 72:1-b · Notice of Exemption. –
  3. 72:1-c · Optional Collection of Resident Tax. –
  4. 72:1-d · Definitions. –
  5. 72:2 · Repealed by 1971, 476:2, eff. July 10, 1971. –
  6. 72:3 · Repealed by 1977, 588:12, eff. Sept. 16, 1977. –
  7. 72:3-a · Members of the Armed Forces. –
  8. 72:4 · Repealed by 1969, 136:1, eff. July 12, 1969. –
  9. 72:5 · Liability of Husband. –
  10. 72:5-a · Distribution of Resident Taxes. –
  11. 72:5-b · Compensation of Collector. –
  12. 72:5-c · Application. –
  13. 72:6 · Real Estate. –
  14. 72:6-a · Repealed by 1995, 137:9, eff. May 24, 1995. –
  15. 72:7 · Buildings, Etc. –
  16. 72:7-a · Manufactured Housing. –
  17. 72:7-b · Manufactured Housing. –
  18. 72:7-c · Exemption; Radio Towers, Antennas and Related Structures. –
  19. 72:7-d · Exemption; Recreational Vehicles. –
  20. 72:8 · Electric Plants and Pipe Lines. –
  21. 72:8-a · Telecommunications Poles and Conduits. –
  22. 72:8-b · Repealed by 1998, 304:5, eff. July 1, 2010. –
  23. 72:8-c · Valuation of Telecommunications Poles and Conduits;…
  24. 72:8-d · Valuation of Electric, Gas, and Water Utility Company…
  25. 72:8-e · Recovery of Taxes by Electric, Gas and Water Utility…
  26. 72:8-f · Repealed by 2025, 266:3, VI, eff. Aug. 1, 2025. –
  27. 72:9 · Where Taxable. –
  28. 72:10 · Limitation. –
  29. 72:11 · Water Works; Flood Control. –
  30. 72:11-a · Water Works, Flood Control, Additional Provisions. –
  31. 72:12 · Public Utilities. –
  32. 72:12-a · Water and Air Pollution Control Facilities. –
  33. 72:12-b · Facilities Previously Exempted. –
  34. 72:12-c · Exemption. –
  35. 72:12-d · Exemption. –
  36. 72:12-e · Repealed by 2018, 238:2, eff. Nov. 1, 2018. –
  37. 72:13 · Mines, Sand, Gravel, Loam, or Other Similar Substances. –
  38. 72:14 · Repealed by 1972, 3:1, eff. April 30, 1972. –
  39. 72:15 · Repealed by 1981, 248:1, I, eff. April 1, 1981. –
  40. 72:18 · Repealed by 1971, 363:2, eff. June 28, 1971. –
Full table of contents →