Excavations as defined in RSA 155-E:1, II, and excavation areas as defined in RSA 155-E:1, VI, shall be taxed as real property pursuant to RSA 72:6 independent of any earth contained therein.
N.H. Admin. Code § Rev 505.01
#7381, eff 10-24-00; ss by #7860, eff 3-31-03, EXPIRED: 3-31-11
New. #9926, eff 5-18-11