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2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 82 — TAXATION OF RAILROADS
Section 82:25 New Railroads.

Any portion of a railroad which has not been completed and opened for use for a period of 10 years next prior to September 15 next preceding the time when a railroad tax is to be assessed shall be exempt from taxation.

Source. 1868, 18:1. GL 62:1. 1881, 75:1. PS 64:2. PL 69:27. RL 83:27.

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