CHAPTER 72 PERSONS AND PROPERTY LIABLE TO TAXATION
Property Taxes
Section 72:12-b
72:12-b Facilities Previously Exempted. –
Upon application by either the municipality or the owner of any pollution control facility previously exempted under RSA 149:5-a the department of environmental services shall review a determination made under RSA 149:5-a and determine the exempt percentage in the manner provided by RSA 72:12-a; provided, however, that the period of exemption shall not be extended by any such redetermination. Either the municipality or the owner of the facility may request a rehearing or appeal from such determination in accordance with the provisions of RSA 541.
Source. 1971, 142:1. 1996, 228:108, eff. July 1, 1996.