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New Hampshire RSA — Title V (Taxation)

RSA 82:7

Evidence of Value. –

Official textgencourt.state.nh.us

I. The department shall evaluate all information utilizing generally accepted appraisal methods and techniques to determine the market value of the property, real and personal, in this state, of such railroad company. When only a portion of the property and estate of any such company is located within the state, the department of revenue administration, in determining the market value thereof, shall consider its proportionate value to all the property and estate of such company.
II. In the case of railroads operating on state-owned property, the trackage and real estate owned by the state shall not be used as evidence of value.

Last amended: Source. 1911, 169:14. PL 69:6. RL 83:6. RSA 82:7. 1955, 255:1. 1973, 544:13. 1983, 318:9. 1999, 304:3. 2010, 60:4, eff. July 1, 2010.

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In this chapter (40 sections)
  1. 82:1 · Definitions. –
  2. 82:2 · Rate. –
  3. 82:3 · How Determined. –
  4. 82:4 · Repealed by 2005, 93:4, I, eff. July 1, 2005. –
  5. 82:4-a · Repealed by 2010, 60:7, I, eff. July 1, 2010. –
  6. 82:5 · Repealed by 2010, 60:7, II, eff. July 1, 2010. –
  7. 82:6 · Condition of Property. –
  8. 82:7 · Evidence of Value. –
  9. 82:8 · Repealed by 2010, 60:7, III, eff. July 1, 2010. –
  10. 82:9 · Repealed by 2010, 60:7, IV, eff. July 1, 2010. –
  11. 82:10 · Information Filing and Penalties. –
  12. 82:10-a · Reports of Stock Ownership. –
  13. 82:11 · Railroad Trackage. –
  14. 82:12 · Express and Other Lines. –
  15. 82:13 · Other Corporations. –
  16. 82:14 · Further Information. –
  17. 82:15 · Repealed by 2010, 60:7, V, eff. July 1, 2010. –
  18. 82:15-a · Proportionality. –
  19. 82:16 · Repealed by 1983, 318:18, eff. June 30, 1983. –
  20. 82:16-a · Appeals. –
  21. 82:17 · Hearing. –
  22. 82:18 · Appeal. –
  23. 82:19 · Repealed by 2005, 93:4, II, eff. July 1, 2005. –
  24. 82:20 · Notice of Tax; Payments; Declaration of Estimated Tax. –
  25. 82:21 · Appeal Not to Delay. –
  26. 82:22 · Final Adjustment, Refund. –
  27. 82:23 · Interest. –
  28. 82:24 · Extents. –
  29. 82:24-a · Taxation of Railroads. –
  30. 82:25 · New Railroads. –
  31. 82:25-a · Amusement Railroads. –
  32. 82:26 · Street Railways. –
  33. 82:27 · Petition. –
  34. 82:28 · Hearing. –
  35. 82:29 · Certificate. –
  36. 82:30 · Finding, When Made. –
  37. 82:31 · Apportionment. –
  38. 82:32 · Directors' Return. –
  39. 82:33 · When Distributed. –
  40. 82:34 · Repealed by 1981, 224:2, eff. April 1, 1981. –
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