CPA · Municipal Government Act
Part 9 — Assessment of Property
291 Rules for assessing improvements
prepared for an improvement whether or not it is complete or
capable of being used for its intended purpose.
(2) No assessment is to be prepared
(a) for new linear pro perty that is not operational on or before
October 31,
(b) for new improvements, other than designated industrial
property improvements, that are intended to be used for or
in connection with a manufacturing or processing operation
and that are not operational on or before December 31,
(c) for new designated industrial property improvements, other
than linear property, that are intended to be used for or in
connection with a manufacturing or processing operation
and that are not operational on or before October 31,
(d) for new improvements, other than designated industrial
property improvements, that are intended to be used for the
storage of materials manufactured or processed by the
improvements referred to in clause (b), if the improvements
referred to in clause (b) are not operational on or before
December 31, or
(e) for new designated industrial property improvements, other
than linear property, that are intended to be used for the
storage of materials manufactured or processed by the
improvements referred to in clause (c), if the improvements
referred to in clause (c) are not operational on or before
October 31.
(2.1) Notwithstanding subsection (2), an assessment must be
prepared for new improvements, whether complete or not, on a
property or a portion of a property where the improvements do not
contain machinery and equipment intended to be used in
connection with the manufacturing and processing operation even
if another portion of the property contains a manufacturing or
processing operation.
RSA 2000
Section 292 MUNICIPAL GOVERNMENT ACT Chapter M-26
202
(3) to (5) Repealed 2016 c24 s24.
RSA 2000 cM-26 s291;2008 c24 s2;2016 c24 s24;
2019 c22 s10(8)