New Hampshire § 72:80 Definitions

New Hampshire Statutes

§ 72:80 — Definitions

New Hampshire § 72:80

Title VTAXATION

Ch. 72PERSONS AND PROPERTY LIABLE TO TAXATION

SubdivisionCommercial and Industrial Construction Exemption Statewide

This text of New Hampshire § 72:80 (Definitions) 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. § 72:80 (2026).

Text

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.

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

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.