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RSA 72:80 · Definitions

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

Official source

72:80 Definitions. –
I. In this subdivision:
(a) "Commercial uses" shall include all retail, wholesale, service, and similar uses.
(b) "Eligible municipality" shall mean any city or town in the state.
(c) "Industrial uses" shall include all manufacturing, production, assembling, warehousing, or processing of goods or materials for sale or distribution, research and development activities, or processing of waste materials.
II. An eligible municipality adopting a property tax exemption pursuant to RSA 72:81 may, in lieu of the definitions in this section, adopt by reference the definitions of similar terms as may be contained in that town's or city's zoning ordinances.
Source. 2017, 179:2, eff. Aug. 28, 2017.

Source note

Source. 2017, 179:2, eff. Aug. 28, 2017.

Source history

  • 2017, 179:2, eff. Aug. 28, 2017

Related materials

Bills affecting or mentioning this RSA