{"data":{"id":"us-nh/rsa-72-8-c","jurisdiction":"us-nh","citation":"RSA 72:8-c","heading":"Valuation of Telecommunications Poles and Conduits; Rulemaking.","body":"I. The value of wooden poles or conduits employed in the transmission of telecommunications owned in whole or in part by telephone utilities, as described in RSA 362:7, or providers of Voice over Internet Protocol (\"VoIP\") service or IP-enabled service, each as defined in RSA 362:7, or commercial mobile radio services, for purposes of tax assessment against said entity, shall be determined by the following formula: the Replacement Cost New (RCN) of the telecommunications pole or conduit, less depreciation calculated on a straight-line basis for a period of 40 years with a residual value of 20 percent without applying the annual equalization ratio.\nII. On or before July 1 of the tax year, the department of revenue administration shall provide to every municipality a schedule of telecommunications pole and conduit RCN, using national published telecommunications standard cost data guides calculated annually using a 5-year rolling average.\nIII. The commissioner of the department of revenue administration shall adopt rules pursuant to RSA 541-A relative to how telecommunications pole and conduit RCN shall be established, including a process for receiving public input prior to such establishment.","path":["Title V: TAXATION","Chapter 72: PERSONS AND PROPERTY LIABLE TO TAXATION","Property Taxes"],"source_url":"https://gc.nh.gov/rsa/html/V/72/72-8-c.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:38:49Z","sha256":"474810f12e80cf37cf2e03533e31548f3ebfeeaabd923a9c5fca49f47b4250bf","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-72-8-b","next":"us-nh/rsa-72-8-d"},"notice":"GroundRules: Original legal text. Not legal advice."}