RSA 479-A:21: Separate Taxation.

I. Each unit and its percentage of undivided interest in the common areas and facilities shall be deemed to be a parcel and shall be subject to separate assessment and taxation by each assessing unit and special district for all types of taxes authorized by law, including, but not limited to, special ad valorem levies and special assessments. Neither the building, the property, nor any of the common areas and facilities shall be deemed to be a parcel.

II. In the event the land or the building, including common areas and facilities, is separately owned and leased to the unit owner for a period of not less than 30 years and such lease, duly recorded, provides that the lessee shall pay all such taxes, such unit and its percentage of undivided interest in the common areas and facilities shall be deemed to be a parcel and shall be separately assessed and taxed as aforesaid.