N.H. Code Admin. R. Rev 1406.02 – Form PA-70, “Declaration of Ownership Interest in Utility Property.” Pursuant to RSA 83-F:5, II, a person with an ownership interest in utility property may individually complete and file Form PA-70, “Declaration of Ownership Interest in Utility Property,” with the department on or before April 15 of each year, in order to elect to have the tax assessed in the proportion that such person’s ownership interest bears to the entirety of the ownership in the utility property

N.H. Code Admin. R. Rev 1406.02 – Form PA-70, “Declaration of Ownership Interest in Utility Property.” Pursuant to RSA 83-F:5, II, a person with an ownership interest in utility property may individually complete and file Form PA-70, “Declaration of Ownership Interest in Utility Property,” with the department on or before April 15 of each year, in order to elect to have the tax assessed in the proportion that such person’s ownership interest bears to the entirety of the ownership in the utility property | Midpage