New Hampshire § 72:12-c Exemption

New Hampshire Statutes

§ 72:12-c — Exemption

New Hampshire·Title V TAXATION·Ch. 72 PERSONS AND PROPERTY LIABLE TO TAXATION·Subdivision Property Taxes

Ski area machinery and equipment of every kind and description, except tramway towers, shall be exempt from taxation as real estate if it meets all of the following qualifications:

I.It is used or useful in the operation of a passenger tramway or in the production of man-made snow, including: cables, sheaves assemblies, carriers, pipe lines, compressors, pumps, electrical apparatus;

II.It is not permanently affixed to the real estate upon which it is located; and

III.It is capable of being removed from the real estate.

Free access — add to your briefcase to read the full text and ask questions with AI

Ski area machinery and equipment of every kind and description, except tramway towers, shall be exempt from taxation as real estate if it meets all of the following qualifications:
I. It is used or useful in the operation of a passenger tramway or in the production of man-made snow, including: cables, sheaves assemblies, carriers, pipe lines, compressors, pumps, electrical apparatus;
II. It is not permanently affixed to the real estate upon which it is located; and
III. It is capable of being removed from the real estate.

New Hampshire § 72:12-c (Exemption) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.