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RSA 72:12-c · Exemption

Title
TAXATION
Chapter
72 · PERSONS AND PROPERTY LIABLE TO TAXATION
Status
current
Official source linked
Yes

Official source

72:12-c Exemption. –
Ski area machinery and equipment of every kind and description, except tramway towers, shall be exempt from taxation as real estate if it meets all of the following qualifications:
I. It is used or useful in the operation of a passenger tramway or in the production of man-made snow, including: cables, sheaves assemblies, carriers, pipe lines, compressors, pumps, electrical apparatus;
II. It is not permanently affixed to the real estate upon which it is located; and
III. It is capable of being removed from the real estate.
Source. 1981, 237:1, eff. Aug. 10, 1981.

Source note

Source. 1981, 237:1, eff. Aug. 10, 1981.

Source history

  • 1981, 237:1, eff. Aug. 10, 1981

Related materials

Bills affecting or mentioning this RSA