N.H. Code Admin. R. Rev 505.01
Excavations as defined in RSA 155-E:1, II, and excavation areas as defined in RSA 155-E:1, VI, shall be taxed as real property pursuant to RSA 72:6 independent of any earth contained therein.
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03, EXPIRED: 3-31-11 New. #9926, eff 5-18-11; ss by #12834, eff 7-25-19