New Hampshire Revised Statutes 72:7-d – Exemption; Recreational Vehicles
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I. (a) For purposes of this chapter, recreational vehicles, as defined in N.H. Rev. Stat. § 216-I:1, VIII, having a valid motor vehicle registration and current number plate, having a maximum width of 8 feet and 6 inches while being transported, and located at a “recreational campground or camping park,” as those terms are defined in N.H. Rev. Stat. § 216-I:1 VII, shall not be taxable as real estate.
(b) Annually, before April 1, each campground owner, as defined in N.H. Rev. Stat. § 216-I:1, III, shall provide the local assessing officials with the name and address for each owner of a recreational vehicle at the campground, and shall identify which of such recreational vehicles at the campground currently meet the criteria described in subparagraph (a).
II. Notwithstanding N.H. Rev. Stat. § 75:3, campground owners shall not be responsible for payment of any taxes imposed on a recreational vehicle located at the campground unless the campground owner is the owner of the recreational vehicle.
(b) Annually, before April 1, each campground owner, as defined in N.H. Rev. Stat. § 216-I:1, III, shall provide the local assessing officials with the name and address for each owner of a recreational vehicle at the campground, and shall identify which of such recreational vehicles at the campground currently meet the criteria described in subparagraph (a).
Terms Used In New Hampshire Revised Statutes 72:7-d
- real estate: shall include lands, tenements, and hereditaments, and all rights thereto and interests therein. See New Hampshire Revised Statutes 21:21
II. Notwithstanding N.H. Rev. Stat. § 75:3, campground owners shall not be responsible for payment of any taxes imposed on a recreational vehicle located at the campground unless the campground owner is the owner of the recreational vehicle.