New Hampshire Statutes
§ 82:25 — New Railroads
Any portion of a railroad which has not been completed and opened for use for a period of 10 years next prior to September 15 next preceding the time when a railroad tax is to be assessed shall be exempt from taxation.
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Legislative History
1868, 18:1. GL 62:1. 1881, 75:1. PS 64:2. PL 69:27. RL 83:27.
Nearby Sections
15
§ 82:1
Definitions§ 82:10-a
Reports of Stock Ownership§ 82:11
Railroad Trackage§ 82:12
Express and Other Lines§ 82:13
Other Corporations§ 82:14
Further Information§ 82:15-a
Proportionality§ 82:16-a
Appeals§ 82:17
Hearing§ 82:18
Appeal§ 82:2
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