ADMINISTRATION OF TRANSPORTATION LAWS
Railroads and Other Common Carriers
228:74 Exemptions for Property.
All property of the department and all property held in the name of the state and under the jurisdiction of the department shall be exempt from levy and sale by virtue of an execution, and no execution or other judicial process shall issue against the same. Notwithstanding any other provision to the contrary, no property, real or personal, held by the department or the state pursuant to the provisions of this subdivision, shall be subject to any state, county or local tax.
Source. 1981, 568:55. 1985, 402:13.