Section 72:8-a Telecommunications Poles and Conduits. - New Hampshire Statutes

Except as provided in RSA 72:8-b, all structures, poles, towers, and conduits employed in the transmission of telecommunication, cable, or commercial mobile radio services shall be taxed as real estate in the town in which such property or any part of it is situated. The valuation of such property shall be based on its value as real estate. Other devices and equipment, including wires, fiber optics, and switching equipment employed in the transmission of telecommunication, cable, or commercial mobile radio services shall not be taxable as real estate.

Source. 1998, 304:1, eff. April 1, 1998.