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7 chapters · 91 sections in this title.
RSA 423-A:1 Purpose
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The purpose of this chapter is to increase the possibility of orderly airport development and to provide an incentive for coordinated multicommunity development of airport property within the airport boundary by permitting 2 or more public entities to share their tax bases.
RSA 423-A:2 Cooperative Tax Base Sharing Agreements
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I. Any 2 or more municipalities, subject to approval by the legislative body of each municipality, or, with the approval of the governor and council, the state and any municipality may enter into a cooperative agreement to share all or a specific part of the commercial, industria…
RSA 423-A:3 Filing of Agreement
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Any agreement entered into pursuant to this chapter shall be filed with the clerk of each municipality, the division of aeronautics, rail, and transit, and the secretary of state.
RSA 423-A:4 Administration
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The shared valuation shall be assessed in the municipality in which the property is located. It shall be taxed at the rate applicable in that municipality. The tax so assessed shall be collected by the municipality in which the property is located. The share of such tax, as speci…
