CHAPTER 74 ANNUAL INVENTORY OF POLLS AND TAXABLE PROPERTY
Section 74:19
74:19 Inventories of Telecommunications Poles and Conduits. –
I. In order to properly determine the value of property under RSA 72:8-c, an inventory of telecommunications poles and conduits shall be filed with the department of revenue administration and with the municipality where the property is located by each owner of telecommunications poles and conduits. Each form may include the following information:
(a) Name and address of a contact person if the owner is a trust or corporation.
(b) Detailed description of the telecommunication poles using most recent readily available information held by the owner.
(c) Description of conduits using most recent readily available information held by the owner.
(d) The filer's dated signature certifying that the information indicated on the form is true.
II. The inventory of telecommunications poles and conduits required by this section shall be filed with the department of revenue administration and with the municipality where the property is located by the owner of telecommunications poles and conduits no later than July 1. Persons required to file the inventory of telecommunications poles and conduits who willfully fail to file or willfully make false statements on the forms shall be guilty of a violation.
III. Any person or corporation required to file an inventory of telecommunications poles and conduits shall be subject to the provisions of RSA 74:12.