162-G:14 Tax Exemption. – Any business and industrial facility while owned by a governmental unit or by a voluntary, nonprofit corporation acting in behalf of the governmental unit is declared to be public property and shall be exempt from all taxes and special assessments of the state or any political subdivision thereof; provided, that when such facilities are being operated under a lease they shall be subject to taxation in the same manner as any other real property. Source. 1972, 57:1. 2000, 161:3, eff. July 22, 2000.
New Hampshire Legal Code