{"data":{"id":"us-nh/rsa-83-f-4","jurisdiction":"us-nh","citation":"RSA 83-F:4","heading":"Persons Liable.","body":"The tax imposed by this chapter shall be assessed upon each utility owning or possessing utility property. If an owner of utility property has filed an election pursuant to RSA 83-F:5, II, the tax imposed by this chapter shall be assessed upon each person with an ownership interest in utility property, in the proportion that such person's ownership interest bears to the entirety of the ownership in the property.","path":["Title V: TAXATION","Chapter 83-F: UTILITY PROPERTY TAX"],"source_url":"https://gc.nh.gov/rsa/html/V/83-F/83-F-4.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:46:20Z","sha256":"ceaa83bf63fff2548e7409a293bce87e40c29889d93ac5b76f8cc195b6792916","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-83-f-3","next":"us-nh/rsa-83-f-5"},"notice":"GroundRules: Original legal text. Not legal advice."}