Statutes, codes, and regulations
New Hampshire Revised Statutes
Title 5 - TAXATIONChapter 72 - PERSONS AND PROPERTY LIABLE TO TAXATION
PROPERTY TAXES
Section 72:7-c - Exemption; Radio Towers, Antennas and Related Structures

N.H. Rev. Stat. § 72:7-c

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Current through Chapter 381 of the 2024 Legislative Session
Section 72:7-c - Exemption; Radio Towers, Antennas and Related Structures

Radio antennas, towers and related or supporting structures used exclusively in the operation of an amateur communications station under Federal Communications Commission amateur radio service rules and regulations, shall be considered personal property and are not taxable as real estate.

RSA 72:7-c

1994, 21:1, eff. April 1, 1994.