New Hampshire § 72:80 Definitions

New Hampshire Statutes

§ 72:80 — Definitions

New Hampshire·Title V TAXATION·Ch. 72 PERSONS AND PROPERTY LIABLE TO TAXATION·Subdivision Commercial and Industrial Construction Exemption Statewide

I. In this subdivision:

(a)"Commercial uses" shall include all retail, wholesale, service, and similar uses.

(b)"Eligible municipality" shall mean any city or town in the state.

(c)"Industrial uses" shall include all manufacturing, production, assembling, warehousing, or processing of goods or materials for sale or distribution, research and development activities, or processing of waste materials. II. An eligible municipality adopting a property tax exemption pursuant to RSA 72:81 may, in lieu of the definitions in this section, adopt by reference the definitions of similar terms as may be contained in that town's or city's zoning ordinances.

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I. In this subdivision:
(a) "Commercial uses" shall include all retail, wholesale, service, and similar uses.
(b) "Eligible municipality" shall mean any city or town in the state.
(c) "Industrial uses" shall include all manufacturing, production, assembling, warehousing, or processing of goods or materials for sale or distribution, research and development activities, or processing of waste materials.
II. An eligible municipality adopting a property tax exemption pursuant to RSA 72:81 may, in lieu of the definitions in this section, adopt by reference the definitions of similar terms as may be contained in that town's or city's zoning ordinances.

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