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New Hampshire · Through 2025 regular legislative session, or December 2025

RSA 72:12-b: Facilities Previously Exempted.

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Where this section sits in the code
  1. Title V: TAXATION
  2. Chapter 72: PERSONS AND PROPERTY LIABLE TO TAXATION
  3. Property Taxes

Upon application by either the municipality or the owner of any pollution control facility previously exempted under RSA 149:5-a the department of environmental services shall review a determination made under RSA 149:5-a and determine the exempt percentage in the manner provided by RSA 72:12-a; provided, however, that the period of exemption shall not be extended by any such redetermination. Either the municipality or the owner of the facility may request a rehearing or appeal from such determination in accordance with the provisions of RSA 541.

Collected 2026-09-05T12:38:49Z. Source file · JSON

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