58 chapters · 797 sections in this title.
RSA 72-B:1 Excavation Tax and Taxation of Excavation Area
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I. Earth, as defined in RSA 155-E:1, I, shall be exempt from taxation as real property under RSA 72:6 and RSA 72:13. An excavation tax shall be assessed upon the excavation of earth against an owner as defined in RSA 72-B:2, VIII. Such tax shall be assessed at the rate of $.02 pe…
RSA 72-B:10 Doomage
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If an owner neglects or fails to file a report of excavated material form pursuant to RSA 72-B:9, unless the time is extended by the assessing officials because of accident, mistake, or misfortune to a date not later than the following May 1, or willfully makes any false statemen…
RSA 72-B:11 Disposition of the Excavation Tax
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I. The excavation tax collected in the incorporated towns and cities under RSA 72-B:4 shall be paid by the tax collectors into their respective treasuries for the general use of the city or town. II. The taxes assessed under RSA 72-B:4 in any unincorporated place shall be collect…
RSA 72-B:13 Excavation Tax Appeal and Abatement
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An owner may, within 90 days of notice of the excavation tax, appeal to the assessing officials in writing for an abatement from the original assessment, but no owner shall be entitled to an abatement unless such owner has complied with the provisions of RSA 72-B:8, RSA 72-B:8-a …