Title V, Taxation

Every express corporation or company shall state the whole length of the lines of rail or water routes over which the company did business during the preceding year, whether within or without the state, and the whole length of such lines within the state.

Every parlor, sleeping or dining-car corporation or company, or other corporation or company, not a railroad company, owning any cars operated for profit on any railroad in the state, shall state the total number of car-miles, the number of miles traversed by its cars, taken sing…

Such corporations or companies shall also furnish to the department of revenue administration such further information and evidence as may be required by it.

In making its decision under the provisions of this chapter, when it shall appear to the department of revenue administration that the average rate of taxation upon other property throughout the state is, because of the undervaluation of other property, higher than it would be if…

Corporations or companies aggrieved by the determination by the commissioner relative to the tax assessed under this chapter may appeal such determination according to the procedures and subject to the time limits provided for other taxes administered by the department under RSA …

A taxpayer may appeal the commissioner of revenue administration's determination within 30 days by written application to the board of tax and land appeals. The board of tax and land appeals shall determine the correctness of the commissioner's action de novo.

The state or any corporation or company against whom a tax is assessed, if aggrieved by the decision of the board of tax and land appeals may appeal to the supreme court pursuant to RSA 541, as amended.

Every railroad, railway, express, and every parlor, sleeping or dining car company, or other company not a railroad company owning any cars operated for profit on any railroad in this state shall pay to the state an annual tax, as of April 1 of each year, upon the market value of…

I. Based on the determination of value specified in this chapter and the rate specified in RSA 82:2, the commissioner shall assess the tax by issuing a notice to the taxpayer within 15 days of the commissioner's determination. After credit for estimated taxes paid, such net taxes…

The pendency of proceedings under RSA 82:17 and 18 shall not be a cause of delay in the payment of any tax.

If upon rehearing before the board of tax and land appeals or on appeal, the proceedings result in a decision for the reduction of the tax previously assessed, the board shall certify that fact to the state treasurer and the treasurer shall refund to the taxpayer the amount of an…

If any tax is not paid when due, interest shall be added as prescribed in RSA 21-J:28.

Upon written request of the commissioner of revenue administration, the state treasurer shall issue his extent for the sum unpaid and interest against the company or corporation in default; and all the property owned by such company or corporation on April 1 preceding shall be li…

With regard to any railroad company or corporation, the governor and council may, after consultation with the commissioner of revenue administration, abate or accept partial payment of any taxes and/or interest or penalties unpaid for the current year and/or any prior year or yea…

Any portion of a railroad which has not been completed and opened for use for a period of 10 years next prior to September 15 next preceding the time when a railroad tax is to be assessed shall be exempt from taxation.

The property of amusement railroads shall be appraised and taxed pursuant to the provisions of RSA 72, and shall not be subject to the provisions of this chapter.

Any corporation owning or operating a street railway property within this state, which is incapable under proper management of earning sufficient money to pay its operating expenses and fixed charges, including taxes and excluding interest on its indebtedness, and to provide for …

Any such corporation may apply to the public utilities commission by written petition to determine the facts upon which such tax exemption depends and to certify such facts to the commissioner of revenue administration.

Thereupon the public utilities commission, after such notice as it may consider proper to the commissioner of revenue administration and the attorney general, shall hear all parties desiring to be heard and shall make such further investigation, if any, as it may consider proper.

If the public utilities commission shall, on or before September 15 in any year, file with the commissioner of revenue administration a certificate that any such street railway property has failed during the preceding calendar year or later period of 12 months to earn the amounts…

The department of revenue administration, in determining said average rate of taxation, shall not consider property specially taxed, savings bank deposits and polls.

It shall be the duty of the public utilities commission to determine before September 10 the facts upon any petition filed under the provisions of this chapter prior to May 1 in the same year.

The commissioner of revenue administration shall annually apportion all railroad taxes paid in each fiscal year for distribution in the following manner: I. To the towns in which any railroad is located, 1/4 of the tax paid by the railroad corporation. Each town shall receive its…

The directors of each railroad corporation shall, on July 1 in the year 1942 and in every fifth year thereafter, make a return, under oath, to the commissioner of revenue administration showing the share of the capital of the corporation expended in each town for buildings and ri…

By July 30 each year, the commissioner of revenue administration shall pay to each town its proportion of each railroad tax paid during the previous fiscal year to be appropriated as other town money.

The commissioner of revenue administration shall incorporate in his report all facts as to the total market value of the stocks and bonds and other funded or floating debt of such corporation or company and the capitalized value ascertained as herein provided, all facts relative …

The real estate of any railroad, railway, express, and parlor, sleeping or dining car corporation or company, or other corporations or companies, not railroad companies, owning any cars operated for profit on any railroad in this state, not used in its ordinary business, shall be…

The property of the Mount Washington Cog Railway shall be appraised and taxed pursuant to the provisions of RSA 72, and shall not be subject to the provisions of this chapter.

In determining the market value of the property and estate in this state of any such company, the department of revenue administration shall make careful inquiry into the condition of all of the property and estate, whether within or without the state, in order that the market va…

I. The department shall evaluate all information utilizing generally accepted appraisal methods and techniques to determine the market value of the property, real and personal, in this state, of such railroad company. When only a portion of the property and estate of any such com…