{"data":{"id":"us-nh/rsa-72-12-b","jurisdiction":"us-nh","citation":"RSA 72:12-b","heading":"Facilities Previously Exempted.","body":"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.","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-b.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:38:49Z","sha256":"7240cb4cfad1d6588ba2832ef3d9605c9ef6c31e1e12e61750ad8a2c50f08209","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-72-12-a","next":"us-nh/rsa-72-12-c"},"notice":"GroundRules: Original legal text. Not legal advice."}