TITLE V
TAXATION
CHAPTER 82
TAXATION OF RAILROADS
Exemption From Taxes
Section 82:25-a
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.