Statutes, codes, and regulations
New Hampshire Revised Statutes
Title 5 - TAXATIONChapter 72 - PERSONS AND PROPERTY LIABLE TO TAXATION
PROPERTY TAXES
Section 72:8-a - Telecommunications Poles and Conduits

N.H. Rev. Stat. § 72:8-a

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Current through Chapter 381 of the 2024 Legislative Session
Section 72:8-a - Telecommunications Poles and Conduits

All structures, poles, towers, and conduits employed in the transmission of telecommunication, cable, or commercial mobile radio services shall be taxed as real estate in the town in which such property or any part of it is situated. Except as provided in RSA 72:8-c, the valuation of such property shall be based on its value as real estate. Other devices and equipment, including wires, fiber optics, and switching equipment employed in the transmission of telecommunication, cable, or commercial mobile radio services shall not be taxable as real estate.

RSA 72:8-a

Amended by 2016, 208:1, eff. 9/1/2016.

1998, 304:1, eff. April 1, 1998. 2016, 208:1, eff. Sept. 1, 2016.