{"data":{"id":"us-nh/rsa-72-12-c","jurisdiction":"us-nh","citation":"RSA 72:12-c","heading":"Exemption.","body":"Ski area machinery and equipment of every kind and description, except tramway towers, shall be exempt from taxation as real estate if it meets all of the following qualifications:\nI. It is used or useful in the operation of a passenger tramway or in the production of man-made snow, including: cables, sheaves assemblies, carriers, pipe lines, compressors, pumps, electrical apparatus;\nII. It is not permanently affixed to the real estate upon which it is located; and\nIII. It is capable of being removed from the real estate.","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-c.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:38:49Z","sha256":"836fcf96775d9528a5ed33ac0af341d1827a7b7de67b9b6984b83182eb3d189c","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-72-12-b","next":"us-nh/rsa-72-12-d"},"notice":"GroundRules: Original legal text. Not legal advice."}