Bill Text: NH HB328 | 2017 | Regular Session | Introduced


Bill Title: Relative to taxation of public utility infrastructure.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-02-15 - Inexpedient to Legislate: Motion Adopted Voice Vote 02/15/2017 House Journal 7 P. 20 [HB328 Detail]

Download: New_Hampshire-2017-HB328-Introduced.html

HB 328 - AS INTRODUCED

 

 

2017 SESSION

17-0576

06/05

 

HOUSE BILL 328

 

AN ACT relative to taxation of public utility infrastructure.

 

SPONSORS: Rep. Bean, Rock. 21

 

COMMITTEE: Science, Technology and Energy

 

-----------------------------------------------------------------

 

ANALYSIS

 

This bill requires the public utilities commission to include notification in licenses for the construction of public utility infrastructure over, under, or across state land or water that the infrastructure is taxable to the utility.

 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

17-0576

06/05

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Seventeen

 

AN ACT relative to taxation of public utility infrastructure.

 

Be it Enacted by the Senate and House of Representatives in General Court convened:

 

1  New Section; Rights in Public Waters and Lands; Taxation.  Amend RSA 371 by inserting after section 20 the following new section:

371:20-a  Taxation.  The commission shall include in any license issued under this subdivision a notification that any pipeline, cable, or conduit, or line of poles or towers and wires and fixtures thereon, over, under, or across any of the public waters of this state or any land owned by this state shall be taxable to the party using or occupying such waters or lands under RSA 72:23, I(b).

2  Effective Date.  This act shall take effect April 1, 2018.

feedback