Radio antennas, towers and related or supporting structures used exclusively in the operation of an amateur communications station under Federal Communications Commission amateur radio service rules and regulations, shall be considered personal property and are not taxable as real estate.
N.H. Rev. Stat. Ann. § 72:7-c
Exemption; Radio Towers, Antennas and Related Structures
Source. 1994, 21:1, eff
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.