HB 1205-LOCAL - AS INTRODUCED
2000 SESSION
HOUSE BILL 1205-LOCAL
AN ACT relative to tax exemption for noise pollution control facilities.
SPONSORS: Rep. MacGillivray, Hills 21
COMMITTEE: Municipal and County Government
This bill adds noise pollution control facilities to the tax exemption provided for water and air pollution control facilities.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
00-2588
10/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand
AN ACT relative to tax exemption for noise pollution control facilities.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Noise Pollution Control Facilities. Amend the section heading of RSA 72:12-a and RSA 72:12-a, I and II to read as follows:
72:12-a Water, Noise, and Air Pollution Control Facilities.
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, noise, 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.
II. The party seeking the exemption shall file an application with the department of environmental services if the exemption sought is for a water pollution control facility, a noise pollution control facility, or an air pollution control facility, with a copy to the taxing authorities in the municipality where the facility is situated. Said application shall describe the facilities and their function or functions and shall state the applicant's total investment therein and the portion allocable to each function.
2 Reference Added; Utility Property. Amend RSA 83-F:1, V(a) to read as follows:
(a) Water, noise, and air pollution control facilities exempt from local property taxation under RSA 72:12-a;
3 Effective Date. This act shall take effect April 1, 2000.