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New Hampshire RSA — Title V (Taxation)

RSA 72:8

Electric Plants and Pipe Lines. –

Official textgencourt.state.nh.us

All structures, machinery, dynamos, apparatus, poles, wires, fixtures of all kinds and descriptions, and pipe lines employed in the generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, shall be taxed as real estate in the town in which said property or any part of it is situated; provided that no electric power fixtures which would otherwise be taxed under this section shall be taxed under this section if they are employed solely as an emergency source of electric power.

Last amended: Source. 1905, 42:1. PL 60:7. 1941, 197:2. RL 73:9. 1951, 111:1. RSA 72:8. 1967, 139:1. 1997, 294:1; 351:47, eff. Mar. 1, 1997, at 12:01 a.m.

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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  2. 72:1-a · Repealed by 1967, 206:3, eff.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  6. 72:2 · Repealed by 1971, 476:2, eff.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  7. 72:3 · Repealed by 1977, 588:12, eff.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  9. 72:4 · Repealed by 1969, 136:1, eff.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  15. 72:6-a · Repealed by 1995, 137:9, eff.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  23. 72:8-b · Repealed by 1998, 304:5, eff.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  27. 72:8-f · Repealed by 2025, 266:3, VI, eff.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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