New Hampshire RSA — Title V (Taxation)

RSA 80:18 — Separate Interests in Land. –

Any separate interest in land, and any buildings, timber, or wood standing or growing on land owned by another person, shall be taken to be real estate, within the meaning of this chapter.

Last amended: Source. RS 46:20. CS 49:22. GS 55:22. GL 59:19. PS 61:21. 1925, 61:1. PL 66:38. RL 80:38.

Source: official text