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.
N.H. Rev. Stat. Ann. § 72:12
Public Utilities
Applied in 1 court decision — leading case Township of Monroe v. Gasko (2004)
Most recently applied in Township of Monroe v. Gasko (April 2004)
Source
Official source: New Hampshire General Court. Reproduced from public-domain New Hampshire statutes; confirm against the official source for the current text. Not legal advice.