72:7-d Exemption; Recreational Vehicles. – I. (a) For purposes of this chapter, recreational vehicles, as defined in RSA 216-I:1, VIII, having a valid motor vehicle registration and current number plate, having a maximum width of 8 feet and 6 inches while being transported, and located at a 'recreational campground or camping park,' as those terms are defined in RSA 216-I:1 VII, shall not be taxable as real estate. (b) Annually, before April 1, each campground owner, as defined in RSA 216-I:1, III, shall provide the local assessing officials with the name and address for each owner of a recreational vehicle at the campground, and shall identify which of such recreational vehicles at the campground currently meet the criteria described in subparagraph (a). II. Notwithstanding RSA 75:3, campground owners shall not be responsible for payment of any taxes imposed on a recreational vehicle located at the campground unless the campground owner is the owner of the recreational vehicle. Source. 2014, 288:1, eff. April 1, 2015. 2018, 296:3, eff. June 25, 2018.
New Hampshire Legal Code