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New Hampshire RSA — Title V (Taxation)

RSA 72:80

Definitions. –

Official textgencourt.state.nh.us

I. In this subdivision:

# (a)

"Commercial uses" shall include all retail, wholesale, service, and similar uses.

# (b)

"Eligible municipality" shall mean any city or town in the state.

# (c)

"Industrial uses" shall include all manufacturing, production, assembling, warehousing, or processing of goods or materials for sale or distribution, research and development activities, or processing of waste materials.
II. An eligible municipality adopting a property tax exemption pursuant to RSA 72:81 may, in lieu of the definitions in this section, adopt by reference the definitions of similar terms as may be contained in that town's or city's zoning ordinances.

Last amended: Source. 2017, 179:2, eff. Aug. 28, 2017.

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In this chapter (40 sections)
  1. 72:39 · Repealed by 1996, 140:10, I, eff. Jan. 1, 1998. –
  2. 72:39-a · Conditions for Elderly Exemption. –
  3. 72:39-b · Procedure for Adoption and Modification of Elderly Exemption.…
  4. 72:40 · Repealed by 1996, 140:10, II, eff. Jan. 1, 1998. –
  5. 72:40-a · Limitation. –
  6. 72:40-b · Publishing Prohibited. –
  7. 72:41 · Proration. –
  8. 72:41-a · Removal From State; Residency Requirement. –
  9. 72:42 · Repealed by 1994, 102:3, II, eff. July 10, 1994. –
  10. 72:43 · Repealed by 2007, 182:7, II, eff. April 1, 2007. –
  11. 72:43-d · Repealed by 1981, 496:2, eff. June 29, 1981. –
  12. 72:43-h · Repealed by 1996, 140:10, V, eff. Jan. 1, 1998. –
  13. 72:61 · Definition of Solar Energy Systems. –
  14. 72:62 · Exemption for Solar Energy Systems. –
  15. 72:63 · Repealed by 2003, 299:29, VI, eff. April 1, 2003. –
  16. 72:64 · Application for Exemption. –
  17. 72:65 · Definition of Wind-Powered Energy System. –
  18. 72:66 · Exemption for Wind-Powered Energy Systems. –
  19. 72:67 · Repealed by 2003, 299:29, VII, eff. April 1, 2003. –
  20. 72:68 · Application for Exemption. –
  21. 72:69 · Definition of Woodheating Energy System. –
  22. 72:70 · Exemption for Woodheating Energy Systems. –
  23. 72:71 · Repealed by 2003, 299:29, VIII, eff. April 1, 2003. –
  24. 72:72 · Application for Exemption. –
  25. 72:73 · Definition of Renewable Generation Facility. –
  26. 72:74 · Payment in Lieu of Taxes. –
  27. 72:74-a · Payment in Lieu of Taxes for Combined Heat and Power…
  28. 72:75 · Definitions. –
  29. 72:76 · Property Tax Exemption. –
  30. 72:77 · Procedure for Adoption. –
  31. 72:78 · Application for Exemption. –
  32. 72:79 · Repealed by 2016, 157:2, eff. Jan. 1, 2017. –
  33. 72:80 · Definitions. –
  34. 72:81 · Property Tax Exemption. –
  35. 72:82 · Procedure for Adoption. –
  36. 72:83 · Application for Exemption. –
  37. 72:84 · Electric Energy Storage System; Definition. –
  38. 72:85 · Exemption for Electric Energy Storage Systems. –
  39. 72:86 · Application for Exemption. –
  40. 72:87 · Exemption for Renewable Generation Facilities and Electric…
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