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2019 New Hampshire Revised Statutes
Title V - Taxation
Chapter 72 - Persons and Property Liable to Taxation
Section 72:8-a - Telecommunications Poles and Conduits.
Universal Citation: NH Rev Stat § 72:8-a (2019)
72:8-a Telecommunications Poles and Conduits. –
All structures, poles, towers, and conduits employed in the transmission of telecommunication, cable, or commercial mobile radio services shall be taxed as real estate in the town in which such property or any part of it is situated. Except as provided in RSA 72:8-c, the valuation of such property shall be based on its value as real estate. Other devices and equipment, including wires, fiber optics, and switching equipment employed in the transmission of telecommunication, cable, or commercial mobile radio services shall not be taxable as real estate.
Source. 1998, 304:1, eff. April 1, 1998. 2016, 208:1, eff. Sept. 1, 2016.
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