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RSA 162-I:15 · Tax Exemption and Payment for Services in Lieu of Taxes
162-I:15 Tax Exemption and Payment for Services in Lieu of Taxes. – Any eligible facility while owned by the authority is declared to be public property and shall be exempt from all taxes and special assessments of the state or any political subdivision of the state. In lieu of such taxes and special assessments the state or the political subdivision shall require any tenant, occupant or user of the eligible facility to make payments annually to the municipality in which the eligible facility is located, for its just share of the public expense, including, but not limited to, education, highway maintenance, fire and police protection and other similar public expenses and governmental services. The board of tax and land appeals shall determine, after a hearing, that the payments constitute a just share of the public expense. Source. 1975, 98:1. 1981, 213:11; 455:10, eff. June 23, 1981.
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Source. 1975, 98:1. 1981, 213:11; 455:10, eff. June 23, 1981.
Source history
- 1975, 98:1
- 1981, 213:11; 455:10, eff. June 23, 1981
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2026 SB56
reference · effective 2031-07-01
ll not restrict or limit in any manner the exercise by the BFA of its rights, powers, duties or purposes, or to its ownership and holding of properties and assets under RSA 162-A, RSA 162-I, RSA 162-S, RSA 162-T or any other provision of law applicable to the BFA, including without limitation the power of the BFA to issue bonds under said chapters RSA 162-A, RSA 162-I, RSA 162-S, RSA 162-T or under any suc
Opinions and discipline decisions mentioning this RSA
- 2003-547, APPEAL OF THE CITY OF PORTSMOUTH (New Hampshire Board of Tax and Land Appeals) Supreme Court opinion · June 25, 2004