Bill Text - SB233 (2014)

Relative to property tax exemption for district fire mutual aid systems.


Revision: March 27, 2014, midnight

SB 233 – AS INTRODUCED

2014 SESSION

14-2651

10/06

SENATE BILL 233

AN ACT relative to property tax exemption for district fire mutual aid systems.

SPONSORS: Sen. Kelly, Dist 10; Sen. Bradley, Dist 3; Rep. Roberts, Ches 4; Rep. Phillips, Ches?5

COMMITTEE: Ways and Means

ANALYSIS

This bill provides that district fire mutual aid systems organized as public municipal corporations under RSA 154 shall be exempt from property taxation.

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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

14-2651

10/06

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Fourteen

AN ACT relative to property tax exemption for district fire mutual aid systems.

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 District Fire Mutual Aid Systems. Amend RSA 154:30-a, I to read as follows:

I. Whenever 10 or more municipalities within the state shall have voted to authorize their respective fire departments to render outside aid as provided in RSA 154:24-30, they may, if they so desire, form a district fire mutual aid system, which shall be a public municipal corporation including for purposes of real and personal property tax exemption under RSA 72:23, I(a). They may petition the state fire marshal in writing to call the organizational meeting of the system.

2 Effective Date. This act shall take effect April 1, 2014.