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RSA 72:8 · Electric Plants and Pipe Lines

Title
V: TAXATION
Chapter
72 · PERSONS AND PROPERTY LIABLE TO TAXATION
Status
current
Official source linked
Yes
Official source Copy section link

72:8 Electric Plants and Pipe Lines. – All structures, machinery, dynamos, apparatus, poles, wires, fixtures of all kinds and descriptions, and pipe lines employed in the generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, shall be taxed as real estate in the town in which said property or any part of it is situated; provided that no electric power fixtures which would otherwise be taxed under this section shall be taxed under this section if they are employed solely as an emergency source of electric power. Source. 1905, 42:1. PL 60:7. 1941, 197:2. RL 73:9. 1951, 111:1. RSA 72:8. 1967, 139:1. 1997, 294:1; 351:47, eff. Mar. 1, 1997, at 12:01 a.m.

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Source note

Source. 1905, 42:1. PL 60:7. 1941, 197:2. RL 73:9. 1951, 111:1. RSA 72:8. 1967, 139:1. 1997, 294:1; 351:47, eff. Mar. 1, 1997, at 12:01 a.m.

Source history

  • 1905, 42:1. PL 60:7
  • 1941, 197:2. RL 73:9
  • 1951, 111:1. RSA 72:8
  • 1967, 139:1
  • 1997, 294:1; 351:47, eff. Mar. 1, 1997, at 12:01 a.m

Related materials

Bill relationships

  • 2026 HB1002 amend · effective 2027-04-01

    or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, [RSA 72:62,] RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner: 3 Taxation; Property Taxes; Interpretation; Rules. Amend RSA 72:36, I to read as follows: I. The commissioner's interpretation of RSA 72:28, 72:28-b, 72:28-c, 72:29

  • 2026 HB1002 add · effective 2027-04-01

    al towns, cities, and unincorporated places in the state including the value of property exempt pursuant to RSA 72:37, RSA 72:37-b, RSA 72:39-a, [RSA 72:62,] RSA 72:66, RSA 72:70, RSA 72:85, and RSA 72:87, property which is subject to tax relief under RSA 79-E:4, and property which is subject to tax relief under RSA 79-E:4-a or RSA 79-E:4-b, by adding to or deducting from the aggregate valuation of the pro

  • 2026 HB1002 add · effective 2027-04-01

    s, and unincorporated places in the state including the value of property exempt pursuant to RSA 72:37, RSA 72:37-b, RSA 72:39-a, [RSA 72:62,] RSA 72:66, RSA 72:70, RSA 72:85, and RSA 72:87, property which is subject to tax relief under RSA 79-E:4, and property which is subject to tax relief under RSA 79-E:4-a or RSA 79-E:4-b, by adding to or deducting from the aggregate valuation of the property in towns,

  • 2026 HB1103 reference

    ief under this chapter more than once in a 20 year period. IV. For the purposes of this section, “commercial use” and “industrial use” shall have the same meaning as provided in RSA 72:80. 5 Effective Date. This act shall take effect 60 days after its passage. HELPFUL LINKS Redistricting Information Ethics Committee Statutory/Study Committees Voting Records Past Member Legislation Driving Directions

  • 2026 HB1417 reference · effective 2027-01-01

    old income. Deferred taxes shall constitute a lien as provided by RSA 80. IV. Nothing in this section shall limit the use of existing deferral and abatement authorities under RSA 72 and RSA 76. 76:29 Appeals. I. Taxpayers may appeal land value and improvement value assessments as provided in RSA 75 and RSA 76:16-a, and to the BTLA under RSA 71-B. II. For LVT municipalities, assessment a

  • 2026 HB1417-FN reference · effective 2027-01-01

    old income. Deferred taxes shall constitute a lien as provided by RSA 80. IV. Nothing in this section shall limit the use of existing deferral and abatement authorities under RSA 72 and RSA 76. 76:29 Appeals. I. Taxpayers may appeal land value and improvement value assessments as provided in RSA 75 and RSA 76:16-a, and to the BTLA under RSA 71-B. II. For LVT municipalities, assessment a

  • 2026 HB1567 amend

    ights-of-way. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 Valuation of Telecommunications Poles and Conduits; Rulemaking. Amend RSA 72:8-c to read as follows: 72:8-c Valuation of Telecommunications Poles and Conduits; Rulemaking. I. The value of wooden poles or conduits employed in the transmission of telecommunications owned in whole or in part by tele

  • 2026 HB1580 amend · effective 2027-04-01

    nces. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Section; Taxation; Property Taxes; Non-Primary Residence Surcharge. Amend RSA 72 by inserting after section 6-a the following new section: 72:6-b Non-Primary Residence Surcharge. I. As used in this section: (a) “Non-primary residence” means any residential property, including single-family

  • 2026 HB1580-FN-L amend · effective 2027-04-01

    nces. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Section; Taxation; Property Taxes; Non-Primary Residence Surcharge. Amend RSA 72 by inserting after section 6-a the following new section: 72:6-b Non-Primary Residence Surcharge. I. As used in this section: (a) “Non-primary residence” means any residential property, including single-family

  • 2026 HB1648 amend · effective 2027-01-01

    qualifying residences. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Subdivision; Owner-Occupied Residence Tax Relief. Amend RSA 72 by inserting after section 87 the following new subdivision: Owner-Occupied Residence Tax Relief 72:88 Purpose. The purpose of this subdivision is to provide a property tax exemption of up to $300,000 for owner-oc

  • 2026 HB1659 amend · effective 2027-04-01

    adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner: 3 Tax Credit for Service-Connected Total Disability. Amend RSA 72:35, I-a to read as follows: I-a. The optional tax credit for service-connected permanent and

  • 2026 HB1659 add · effective 2027-04-01

    corporated places in the state including the value of property exempt pursuant to RSA 72:37, RSA 72:37-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:85, and RSA 72:87, property which is subject to tax relief under RSA 79-E:4, and property which is subject to tax relief under RSA 79-E:4-a or RSA 79-E:4-b, by adding to or deducting from the aggregate valuation of the property in towns,

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