423-A:1 Purpose. – The purpose of this chapter is to increase the possibility of orderly airport development and to provide an incentive for coordinated multicommunity development of airport property within the airport boundary by permitting 2 or more public entities to share their tax bases. Source. 1989, 111:3, eff. July 2, 1989.
423-A:2 Cooperative Tax Base Sharing Agreements. – I. Any 2 or more municipalities, subject to approval by the legislative body of each municipality, or, with the approval of the governor and council, the state and any municipality may enter into a cooperative agreement to share all or a specific part of the commercial, industrial, […]
423-A:3 Filing of Agreement. – Any agreement entered into pursuant to this chapter shall be filed with the clerk of each municipality, the division of aeronautics, rail, and transit, and the secretary of state. Source. 1989, 111:3, eff. July 2, 1989. 2004, 257:30, eff. July 1, 2004.
423-A:4 Administration. – The shared valuation shall be assessed in the municipality in which the property is located. It shall be taxed at the rate applicable in that municipality. The tax so assessed shall be collected by the municipality in which the property is located. The share of such tax, as specified in the […]
423-A:5 Arbitration. – Any disputes relative to the agreement shall not be the basis of the closure of any airport, airport operations, airport terminal facility or any transportation facility. Such disputes shall be arbitrated by the aviation users advisory board established in accordance with the rules of procedure adopted by the board under RSA […]
