2019 New Hampshire Revised Statutes
Title V - Taxation
Chapter 72 - Persons and Property Liable to Taxation
Section 72:12-b - Facilities Previously Exempted.

Universal Citation: NH Rev Stat § 72:12-b (2019)
    72:12-b Facilities Previously Exempted. – Upon application by either the municipality or the owner of any pollution control facility previously exempted under RSA 149:5-a the department of environmental services shall review a determination made under RSA 149:5-a and determine the exempt percentage in the manner provided by RSA 72:12-a; provided, however, that the period of exemption shall not be extended by any such redetermination. Either the municipality or the owner of the facility may request a rehearing or appeal from such determination in accordance with the provisions of RSA 541.

Source. 1971, 142:1. 1996, 228:108, eff. July 1, 1996.

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