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

RSA 82:25: New Railroads.

Where this section sits in the code

Title V: TAXATION
Chapter 82: TAXATION OF RAILROADS
Exemption From Taxes

Any portion of a railroad which has not been completed and opened for use for a period of 10 years next prior to September 15 next preceding the time when a railroad tax is to be assessed shall be exempt from taxation.

Collected 2026-09-05T12:44:52Z. Source file · JSON

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