New Hampshire Revised Statutes 72:12-d – Exemption
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I. Demountable, plastic-covered greenhouses shall be exempt from taxation as provided by N.H. Rev. Stat. § 72:6, if all of the following qualifications are met:
(a) Removal of the demountable greenhouse will not affect the utility of the underlying real estate.
(b) The demountable greenhouse is not permanently affixed to the underlying real estate with concrete or similar non-portable footings.
(c) Removal of the demountable greenhouse can be accomplished without significant damage to the greenhouse and will not render the greenhouse unfit for subsequent use as a demountable greenhouse.
(d) The demountable greenhouse is specifically designed, constructed, and used for culture, propagation, and protection of agricultural products.
(e) The demountable greenhouse is not used for the retail sale of any non-agricultural products.
II. For purposes of this section, the term “demountable, plastic-covered greenhouse” means:
(a) Framework.
(b) Coverings.
(c) Electric services not fixed to the underlying real estate.
(d) Benches.
(e) A source of heat not fixed to the underlying real estate.
(f) A source of ventilation not fixed to the underlying real estate.
(g) An irrigation system not fixed to the underlying real estate.
III. Nothing in this section shall be construed in any way to change or affect the current use laws under N.H. Rev. Stat. Chapter 79-A and the rules adopted in furtherance of RSA 79-A.
(a) Removal of the demountable greenhouse will not affect the utility of the underlying real estate.
Terms Used In New Hampshire Revised Statutes 72:12-d
- following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
- real estate: shall include lands, tenements, and hereditaments, and all rights thereto and interests therein. See New Hampshire Revised Statutes 21:21
(b) The demountable greenhouse is not permanently affixed to the underlying real estate with concrete or similar non-portable footings.
(c) Removal of the demountable greenhouse can be accomplished without significant damage to the greenhouse and will not render the greenhouse unfit for subsequent use as a demountable greenhouse.
(d) The demountable greenhouse is specifically designed, constructed, and used for culture, propagation, and protection of agricultural products.
(e) The demountable greenhouse is not used for the retail sale of any non-agricultural products.
II. For purposes of this section, the term “demountable, plastic-covered greenhouse” means:
(a) Framework.
(b) Coverings.
(c) Electric services not fixed to the underlying real estate.
(d) Benches.
(e) A source of heat not fixed to the underlying real estate.
(f) A source of ventilation not fixed to the underlying real estate.
(g) An irrigation system not fixed to the underlying real estate.
III. Nothing in this section shall be construed in any way to change or affect the current use laws under N.H. Rev. Stat. Chapter 79-A and the rules adopted in furtherance of RSA 79-A.