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2019 New Hampshire Revised Statutes
Title V - Taxation
Chapter 72 - Persons and Property Liable to Taxation
Section 72:23-m - Applicability of Exemptions.
Universal Citation: NH Rev Stat § 72:23-m (2019)
72:23-m Applicability of Exemptions. –
The exemptions afforded by RSA 72:23 or 72:23-a through 72:23-k, as well as exemptions granted by other provisions of law, shall be construed to confer exemption only upon property which meets requirements of the statute under which the exemption is claimed. The burden of demonstrating the applicability of any exemption shall be upon the claimant.
Source. 1994, 378:4, eff. April 1, 1994.
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