New Hampshire Revised Statutes 72:12 – Public Utilities
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Terms Used In New Hampshire Revised Statutes 72:12
- real estate: shall include lands, tenements, and hereditaments, and all rights thereto and interests therein. See New Hampshire Revised Statutes 21:21
All real estate of railroads and other public utility corporations and companies which is not taxed under N.H. Rev. Stat. Chapter 82 and 82-A shall be appraised and taxed by the authorities of the town in which it is situated.