New Hampshire § 72:12-c Exemption

New Hampshire Statutes

§ 72:12-c — Exemption

New Hampshire § 72:12-c

Title VTAXATION

Ch. 72PERSONS AND PROPERTY LIABLE TO TAXATION

SubdivisionProperty Taxes

This text of New Hampshire § 72:12-c (Exemption) 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. § 72:12-c (2026).

Text

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.

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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.