HB 474 – AS AMENDED BY THE HOUSE
02Jan2008… 0769h
2007 SESSION
10/01
HOUSE BILL 474
AN ACT excluding septic and sewage treatment facilities from the tax exemption for water and air pollution control facilities.
SPONSORS: Rep. Mitchell, Ches 7
COMMITTEE: Municipal and County Government
This bill adds an exclusion for septic and sewage treatment facilities in the property tax exemption for the value of water and air pollution treatment facilities.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
02Jan2008… 0769h
07-0904
10/01
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Seven
AN ACT excluding septic and sewage treatment facilities from the tax exemption for water and air pollution control facilities.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Property Taxation; Water and Air Pollution Control Facilities. Amend RSA 72:12-a, I to read as follows:
I. Any person, firm or corporation which builds, constructs, installs, or places in use in this state any treatment facility, device, appliance, or installation wholly or partly for the purpose of reducing, controlling, or eliminating any source of air or water pollution shall be entitled to have the value of said facility and any real estate necessary therefor, or a percentage thereof determined in accordance with this section, exempted from the taxes levied under this chapter for the period of years in which the facility, device, appliance, or installation is used in accordance with the provisions of this section. This paragraph shall not apply to privately-owned landfills or ancillary facilities located at such landfills, or to private septic and sewage treatment systems that have as their primary purpose treatment or disposal of human waste.
2 Effective Date. This act shall take effect April 1, 2008.