82:29 Certificate. –
If the public utilities commission shall, on or before September 15 in any year, file with the commissioner of revenue administration a certificate that any such street railway property has failed during the preceding calendar year or later period of 12 months to earn the amounts specified in RSA 82:26, and that in the opinion of the public utilities commission such property is unable during the current calendar or fiscal year to earn such amounts, then the property and estate within the state owned or operated by such corporation in its ordinary business as a street railway shall not be taxed the same year in which such certificate shall be filed.