There is a newer version of the New Hampshire Revised Statutes
2012 New Hampshire Revised Statutes
Title XII - PUBLIC SAFETY AND WELFARE
Chapter 162-G - ACQUISITION, DEVELOPMENT AND DISPOSAL OF INDUSTRIAL LAND AND FACILITIES
Section 162-G:14 - Tax Exemption.
NH Rev Stat § 162-G:14 (2012) What's This?
162-G:14 Tax Exemption. – Any business and industrial facility while owned by a governmental unit or by a voluntary, nonprofit corporation acting in behalf of the governmental unit is declared to be public property and shall be exempt from all taxes and special assessments of the state or any political subdivision thereof; provided, that when such facilities are being operated under a lease they shall be subject to taxation in the same manner as any other real property.
Source. 1972, 57:1. 2000, 161:3, eff. July 22, 2000.
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