Statutes, codes, and regulations
New Hampshire Administrative Code
Title Rev - Department of Revenue AdministrationChapter Rev 500 - EXCAVATION TAX AND TAXATION OF EXCAVATION AREA
Part Rev 505 - PROPERTY TAXATION OF EXCAVATIONS AND EXCAVATION AREAS
Section Rev 505.02 - Exemptions

N.H. Admin. Code § Rev 505.02

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Current through Register No. 2, January 9, 2025
Section Rev 505.02 - Exemptions
(a) Incidental excavation, as defined in Rev 501.06, shall not be considered part of an excavation area.
(b) The value of the earth contained within the excavation area shall not be included in the assessment of the real property pursuant to RSA 72:6.

N.H. Admin. Code § Rev 505.02

#7381, eff 10-24-00; ss by #7860, eff 3-31-03, EXPIRED: 3-31-11

New. #9926, eff 5-18-11 (from Rev 506.01 )

Amended by Volume XXXIX Number 32, Filed August 8, 2019, Proposed by #12834, Effective 7/25/2019, Expires 7/25/2029.