TITLE V
TAXATION

CHAPTER 72
PERSONS AND PROPERTY LIABLE TO TAXATION

Property Taxes

Section 72:7

    72:7 Buildings, Etc. – Buildings, mills, wharves, ferries, toll bridges, locks and canals and aqueducts owned by private parties, any portion of the water of which is sold or rented for pay, are taxable as real estate.

Source. RS 39:2. CS 41:2. GS 49:3. GL 53:3. PS 55:3. 1917, 6:1. PL 60:6. RL 73:8. RSA 72:7. 1970, 5:3, eff. Mar. 31, 1970.