Section 3803 - Exemptions from local taxationExcept as otherwise provided, the following property shall not be set in the grand list to the owner thereof:
(1) real and personal estate used in operating a railroad, and appraised under sections 8281-8286 and 8321-8322 of this title, including the section of the North Stratford, New Hampshire, to Beecher Falls, Vermont, railroad line owned by the State of New Hampshire and situated in the Town of Canaan exempted from taxation under section 8286 of this title;(2) real and personal estate, except land and buildings, used in carrying on telephone business or in operating a transportation company in this State; and(3) money, stocks, bonds, mortgages, and other evidences of indebtedness.Amended by 2022 , No. 105, § 525, eff. 7/1/2022.Amended 1989, No. 222 (Adj. Sess.), § 33, eff. 5/31/1990; 1997, No. 156 (Adj. Sess.), § 2, eff. 4/29/1998.