{"data":{"id":"us-nh/rsa-72-7","jurisdiction":"us-nh","citation":"RSA 72:7","heading":"Buildings, Etc.","body":"Buildings, mills, wharves, ferries, toll bridges, locks and canals and aqueducts owned by private parties, any portion of the water of which is sold or rented for pay, are taxable as 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/72/72-7.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:38:49Z","sha256":"16862841db33880830d4e127c373cb7f123578d548899a0ad29e8e321d2ef34a","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-72-6-a","next":"us-nh/rsa-72-7-a"},"notice":"GroundRules: Original legal text. Not legal advice."}