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N.H. Rev. Stat. Ann. § 82:25-a

Amusement Railroads

Source. 2001, 234:3, eff

The property of amusement railroads shall be appraised and taxed pursuant to the provisions of RSA 72, and shall not be subject to the provisions of this chapter.

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.