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RSA 162-G:14 · Tax Exemption
162-G:14 Tax Exemption. – Any business and industrial facility while owned by a governmental unit or by a voluntary, nonprofit corporation acting in behalf of the governmental unit is declared to be public property and shall be exempt from all taxes and special assessments of the state or any political subdivision thereof; provided, that when such facilities are being operated under a lease they shall be subject to taxation in the same manner as any other real property. Source. 1972, 57:1. 2000, 161:3, eff. July 22, 2000.
Copy linkSource note
Source. 1972, 57:1. 2000, 161:3, eff. July 22, 2000.
Source history
- 1972, 57:1
- 2000, 161:3, eff. July 22, 2000
Related materials
Bill relationships
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2026 HB1804
reference · effective 2028-01-01
t efforts and with respect to cities, towns, counties, school districts, and school administrative units, the power to form the entities and conduct the activities provided for in RSA 162-G and RSA 31:134 through RSA 31:149, and/or the appropriate activities, including but not limited to, conducting financial, human resource, information technology, and other managerial and administrative functions related
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2026 HB1804-FN
reference · effective 2028-01-01
t efforts and with respect to cities, towns, counties, school districts, and school administrative units, the power to form the entities and conduct the activities provided for in RSA 162-G and RSA 31:134 through RSA 31:149, and/or the appropriate activities, including but not limited to, conducting financial, human resource, information technology, and other managerial and administrative functions related