82:24-a Taxation of Railroads. – With regard to any railroad company or corporation, the governor and council may, after consultation with the commissioner of revenue administration, abate or accept partial payment of any taxes and/or interest or penalties unpaid for the current year and/or any prior year or years as deemed in the best […]
82:25 New Railroads. – Any portion of a railroad which has not been completed and opened for use for a period of 10 years next prior to September 15 next preceding the time when a railroad tax is to be assessed shall be exempt from taxation. Source. 1868, 18:1. GL 62:1. 1881, 75:1. PS […]
82:25-a Amusement Railroads. – The property of amusement railroads shall be appraised and taxed pursuant to the provisions of RSA 72, and shall not be subject to the provisions of this chapter. Source. 2001, 234:3, eff. Sept. 11, 2001.
82:26 Street Railways. – Any corporation owning or operating a street railway property within this state, which is incapable under proper management of earning sufficient money to pay its operating expenses and fixed charges, including taxes and excluding interest on its indebtedness, and to provide for the necessary repairs and maintenance of its properties […]
82:27 Petition. – Any such corporation may apply to the public utilities commission by written petition to determine the facts upon which such tax exemption depends and to certify such facts to the commissioner of revenue administration. Source. 1919, 139:2. PL 69:29. RL 83:29. 1951, 203:1. RSA 82:27. 1973, 544:8, eff. Sept. 1, 1973.
82:28 Hearing. – Thereupon the public utilities commission, after such notice as it may consider proper to the commissioner of revenue administration and the attorney general, shall hear all parties desiring to be heard and shall make such further investigation, if any, as it may consider proper. Source. 1919, 139:2. PL 69:30. RL 83:30. […]
82:29 Certificate. – If the public utilities commission shall, on or before September 15 in any year, file with the commissioner of revenue administration a certificate that any such street railway property has failed during the preceding calendar year or later period of 12 months to earn the amounts specified in RSA 82:26, and […]
82:3 How Determined. – The department of revenue administration, in determining said average rate of taxation, shall not consider property specially taxed, savings bank deposits and polls. Source. 1911, 169:12. PL 69:2. RL 83:2. RSA 82:3. 1973, 544:13. 1983, 318:5, eff. June 30, 1983.
82:30 Finding, When Made. – It shall be the duty of the public utilities commission to determine before September 10 the facts upon any petition filed under the provisions of this chapter prior to May 1 in the same year. Source. 1919, 139:3. PL 69:32. RL 83:32. 1951, 203:1, eff. Sept. 1, 1951.
82:31 Apportionment. – The commissioner of revenue administration shall annually apportion all railroad taxes paid in each fiscal year for distribution in the following manner: I. To the towns in which any railroad is located, 1/4 of the tax paid by the railroad corporation. Each town shall receive its share according to the fraction […]
82:32 Directors’ Return. – The directors of each railroad corporation shall, on July 1 in the year 1942 and in every fifth year thereafter, make a return, under oath, to the commissioner of revenue administration showing the share of the capital of the corporation expended in each town for buildings and right-of-way. Source. PS […]
82:33 When Distributed. – By July 30 each year, the commissioner of revenue administration shall pay to each town its proportion of each railroad tax paid during the previous fiscal year to be appropriated as other town money. Source. RS 39:5. CS 41:5. 1853, 1415:1. GS 57:8. GL 62:8. PS 64:15. PL 69:35. RL […]
82:34 Repealed by 1981, 224:2, eff. April 1, 1981. –
82:35 Repealed by 1981, 224:3, eff. April 1, 1981. –
82:36 Report of Commissioner of Revenue Administration. – The commissioner of revenue administration shall incorporate in his report all facts as to the total market value of the stocks and bonds and other funded or floating debt of such corporation or company and the capitalized value ascertained as herein provided, all facts relative to […]
82:37 Taxation of Certain Property. – The real estate of any railroad, railway, express, and parlor, sleeping or dining car corporation or company, or other corporations or companies, not railroad companies, owning any cars operated for profit on any railroad in this state, not used in its ordinary business, shall be appraised and taxed […]
82:38 Exemption of Mount Washington Cog Railway. – The property of the Mount Washington Cog Railway shall be appraised and taxed pursuant to the provisions of RSA 72, and shall not be subject to the provisions of this chapter. Source. 1965, 251:1, eff. April 1, 1966.
82:4 Repealed by 2005, 93:4, I, eff. July 1, 2005. –
82:4-a Repealed by 2010, 60:7, I, eff. July 1, 2010. –
82:5 Repealed by 2010, 60:7, II, eff. July 1, 2010. –
