HB 230 – AS INTRODUCED
2007 SESSION
10/03
HOUSE BILL 230
COMMITTEE: Municipal and County Government
This bill clarifies the tax exemption for government property when a person is licensed or permitted to use or occupy the public ways.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
07-0824
10/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Seven
AN ACT relative to the use or occupation of public ways.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Property Tax Exemption; Government Property; Use or Occupation. Amend RSA 72:23, I(b) to read as follows:
(b) All leases and other agreements, the terms of which provide for the use or occupation by others of real or personal property owned by the state or a city, town, school district, or village district, entered into after July 1, 1979, shall provide for the payment of properly assessed real and personal property taxes by the party using or occupying said property no later than the due date. This subparagraph shall not apply to leases of state-owned railroad properties which are subject to railroad taxes under the provisions of RSA 82 or which provide revenue to the state, a portion of which is distributed to cities and towns pursuant to RSA 228:69, I(a). This subparagraph shall not apply to agreements for the licensed or otherwise permitted use or occupation of the public ways. All such leases and agreements shall include a provision that “failure of the lessee to pay the duly assessed personal and real estate taxes when due shall be cause to terminate said lease or agreement by the lessor.” All such leases and agreements entered into on or after January 1, 1994, shall clearly state the lessee's obligations regarding the payment of both current and potential real and personal property taxes, and shall also state whether the lessee has an obligation to pay real and personal property taxes on structures or improvements added by the lessee.
2 Effective Date. This act shall take effect 60 days after its passage.