72:12 Public Utilities. – All real estate of railroads and other public utility corporations and companies which is not taxed under RSA 82 and 82-A shall be appraised and taxed by the authorities of the town in which it is situated. Source. RS 39:2. 1844, 141:1. CS 41:2. GS 49:4. GL 53:5. PS 55:6. 1907, 119:1. PL 60:11. RL 73:13. RSA 72:12. 1990, 9:2, eff. Mar. 31, 1990.
New Hampshire Legal Code