HB 1439-LOCAL – AS AMENDED BY THE HOUSE
03Mar2010… 0138h
2010 SESSION
08/03
HOUSE BILL 1439-LOCAL
AN ACT relative to tax exemptions for water and air pollution control installations.
SPONSORS: Rep. Webb, Merr 2; Rep. A. Peterson, Hills 3
COMMITTEE: Local and Regulated Revenues
This bill makes the property tax exemption for water control facilities inapplicable to certain sewage disposal systems.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
03Mar2010… 0138h
10-2518
08/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Ten
AN ACT relative to tax exemptions for water and air pollution control installations.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Water and Air Pollution Control Installations. 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 sewage disposal systems installed pursuant to RSA 485-A:29 through RSA 485-A:44 and rules adopted pursuant thereto, except that any exemption for a sewage disposal system granted prior to January 1, 2010 shall remain in effect.
2 Effective Date. This act shall take effect July 1, 2010.