New Hampshire Statutes
§ 162-A:24 — Tax Exemption and Payment for Services in Lieu of Taxes
New Hampshire § 162-A:24
This text of New Hampshire § 162-A:24 (Tax Exemption and Payment for Services in Lieu of Taxes) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.H. Rev. Stat. Ann. § 162-A:24 (2026).
Text
Any property while owned by the authority is declared to be public property and shall be exempt from all taxes and special assessments of the state or any political subdivision of the state. In lieu of such taxes and special assessments, the state or the political subdivision shall require any business that is a tenant, occupant or user of the property to make payments annually to the municipality in which the property is located, for its just share of the public expense, including, but not limited to, education, highway maintenance, fire and police protection and other similar public expenses and governmental services. The board of tax and land appeals shall determine, after a hearing, that the payments constitute a just share of the public expense.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
1992, 262:3, eff. May 15, 1992.
Nearby Sections
15
§ 162-A:1
Declaration of Need and Purpose§ 162-A:11
Guarantee Fund Established§ 162-A:12
Capital Access Program§ 162-A:13
Capital Asset Backed Guarantee Program§ 162-A:13-a
Working Capital Loan Guarantee Program§ 162-A:13-b
Business Loan Enhancement Program§ 162-A:13-d
Innovation Business Job Growth Program§ 162-A:14
Agreements Commercially Reasonable§ 162-A:15
Issuance of Bonds§ 162-A:16
Eligible Investments§ 162-A:17
State Bond Guarantee§ 162-A:19
HearingsCite This Page — Counsel Stack
Bluebook (online)
New Hampshire § 162-A:24, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/162-A/162-A%3A24.