New Hampshire Revised Statutes 72:7-c – Exemption; Radio Towers, Antennas and Related Structures
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Terms Used In New Hampshire Revised Statutes 72:7-c
- Personal property: All property that is not real property.
- real estate: shall include lands, tenements, and hereditaments, and all rights thereto and interests therein. See New Hampshire Revised Statutes 21:21
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.