N.H. Rev. Stat. § 72:12-c

Current through Chapter 378 of the 2024 Legislative Session

Section 72:12-c - Exemption

Ski area machinery and equipment of every kind and description, except tramway towers, shall be exempt from taxation as real estate if it meets all of the following qualifications:

I.It is used or useful in the operation of a passenger tramway or in the production of man-made snow, including: cables, sheaves assemblies, carriers, pipe lines, compressors, pumps, electrical apparatus;

II.It is not permanently affixed to the real estate upon which it is located; and

III.It is capable of being removed from the real estate.

RSA 72:12-c

1981, 237:1, eff. Aug. 10, 1981.