{"data":{"id":"us-nh/rsa-72-12","jurisdiction":"us-nh","citation":"RSA 72:12","heading":"Public Utilities.","body":"All real estate of railroads and other public utility corporations and companies which is not taxed under RSA 82 and 82-A shall be appraised and taxed by the authorities of the town in which it is situated.","path":["Title V: TAXATION","Chapter 72: PERSONS AND PROPERTY LIABLE TO TAXATION","Property Taxes"],"source_url":"https://gc.nh.gov/rsa/html/V/72/72-12.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:38:49Z","sha256":"5f2273c59f8672910cbbed3901e757ecb355695b2ede61e5ca7cedf6179cfeea","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-72-11-a","next":"us-nh/rsa-72-12-a"},"notice":"GroundRules: Original legal text. Not legal advice."}