There is a newer version of the New Hampshire Revised Statutes
2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 82 — TAXATION OF RAILROADS
Section 82:8 Proportionate Value.
When only a portion of the property and estate of any such corporation or company is located within the state, the department of revenue administration, in determining the actual value thereof, shall consider its proportionate value to all the property and estate of such corporation or company.
Source. 1911, 169:15. PL 69:7. RL 83:7. RSA 82:8. 1973, 544:13. 1983, 318:10, eff. June 30, 1983.
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