New Hampshire Statutes
§ 72:11-a — Water Works, Flood Control, Additional Provisions
New Hampshire § 72:11-a
JurisdictionNew Hampshire
Title VTAXATION
Ch. 72PERSONS AND PROPERTY LIABLE TO TAXATION
SubdivisionProperty Taxes
This text of New Hampshire § 72:11-a (Water Works, Flood Control, Additional Provisions) 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. § 72:11-a (2026).
Text
When a city, town or district has acquired, or acquires property in another city or town for the purpose of water supply or flood control which for any reason has been exempt from taxation, such property, if yielding no rent, shall not be liable to taxation therein but the city, town or district so holding it shall annually pay to the city or town in which such property lies either a sum equal to that which such place would receive from taxes from such land, without buildings or structures thereon, as determined by the commissioner of revenue administration, or the alternative payment permitted by RSA 72:11, II. Such payments shall be made as provided in RSA 72:11.
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Legislative History
1965, 9:1. 1973, 544:8. 1977, 501:3, eff. Sept. 12, 1977. 2013, 94:2, eff. June 20, 2013.
Nearby Sections
2
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Bluebook (online)
New Hampshire § 72:11-a, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/72/72%3A11-a.