This RSA section is an unofficial mirror, is not legal advice, and may be incomplete, outdated, or incorrectly processed.

RSA 73:3 · Corporation Property

Title: V: TAXATION
Chapter: 73 · PERSONS AND PROPERTY, WHERE AND TO WHOM TAXED
Status: current
Official source linked: Yes

Official source Copy section link

73:3 Corporation Property. – Taxable property belonging to a corporation and property taxable to a corporation shall be taxed to the corporation by its corporate name in the town where the corporation maintains its principal place of business, except as otherwise provided. Source. RS 40:5. CS 42:5. GS 50:8. GL 54:8. PS 56:9. PL 61:3. RL 74:3. RSA 73:3. 1961, 113:1, eff. May 6, 1961.

Copy link

Source note

Source. RS 40:5. CS 42:5. GS 50:8. GL 54:8. PS 56:9. PL 61:3. RL 74:3. RSA 73:3. 1961, 113:1, eff. May 6, 1961.

Source history

1961, 113:1, eff. May 6, 1961
RS 40:5. CS 42:5. GS 50:8. GL 54:8. PS 56:9. PL 61:3. RL 74:3. RSA 73:3

Related materials

Bill relationships

2026 HB1619 reference · effective 2027-01-01
ing of planning board and zoning board of adjustment members using training materials and programs, including online materials and programs, provided by the department pursuant to RSA 673:3-a; or training materials and programs, including online materials and programs, provided by the New Hampshire Municipal Association, that cover the processes, procedures, regulations, and statutes related to the board on
2026 HB1802 repeal
aragraph IV the following new paragraph: V. Develop and provide training, testing, and certification for members of planning boards and zoning boards of adjustment pursuant to RSA 673:3-a. 3 Training, Testing, and Certification; Duties of the Office of Planning and Development. RSA 673:3-a is repealed and reenacted to read as follows: 673:3-a Training, Testing, and Certification. I. In this s
2026 HB1802-FN-A repeal
aragraph IV the following new paragraph: V. Develop and provide training, testing, and certification for members of planning boards and zoning boards of adjustment pursuant to RSA 673:3-a. 3 Training, Testing, and Certification; Duties of the Office of Planning and Development. RSA 673:3-a is repealed and reenacted to read as follows: 673:3-a Training, Testing, and Certification. I. In this s
2026 HB244 amend · effective 2026-07-01
] zoning board of adjustment, or other board or commission authorized under RSA 673 established by a local legislative body. 23 Zoning and Building Code Board of Appeals. Amend RSA 673:3 section heading to read as follows: 673:3 Zoning Board of Adjustment [and Building Code Board of Appeals]. 24 Scheduling of Meetings. Amend RSA 673:10, I to read as follows: I. Meetings of the heritage commission,
2026 SB436 repeal
d House of Representatives in General Court convened: 1 Appointment and Terms of Local Land Use Board Members; Zoning Board of Adjustment and Building Code Board of Appeals. RSA 673:3, V is repealed and reenacted to read as follows: V. Any member of a zoning board of adjustment who has a conflict of interest in a matter before the board shall recuse himself or herself from acting or voting on that
2025 HB92 amend
of adjustment and planning boards in certain circumstances. Be it Enacted by the Senate and House of Representatives in General Court convened: 108:1 New Paragraph; Zoning Board of Adjustment Membership. Amend RSA 673:3 by inserting after paragraph IV the following new paragraph: V. When a member also serves on a planning board, the individual shall recuse herself or himself from voting on matters previously decided by or pen