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

RSA 75:10: Definitions.

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Where this section sits in the code
  1. Title V: TAXATION
  2. Chapter 75: APPRAISAL OF TAXABLE PROPERTY
  3. Residences in Industrial or Commercial Zone

In this subdivision:

I. "Industrial or commercial zone" means any district designated by a local legislative body in a zoning ordinance in which business or industry are permitted uses of property.

II. "Residence" means the real estate which a person owns and occupies as the person's principal place of abode, and for no other purpose, together with any land or buildings appurtenant thereto, including manufactured housing if used for such purpose.

Collected 2026-09-05T12:39:44Z. Source file · JSON

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