New Hampshire § 149-M-22 - Section 149-M:22 Facility Built by State.

Full text of New Hampshire New Hampshire Revised Statutes Annotated § 149-M-22 — Section 149-M:22 Facility Built by State., with citation guidance and answers to common questions.

§ 149-M-22. Section 149-M:22 Facility Built by State.

If land is taken for construction of a facility: I. The property shall be held in the name of the state and shall not be taxed. II. Upon completion, the facility shall be operated by the town in accordance with the facility plan. III. At the time of the taking, the department shall certify to the commissioner of revenue administration the costs of establishing the facility. The certification shall be revised when the facility is complete to reflect actual costs, including land, buildings, equipment, administration, planning, consultants, and any other necessary costs. IV. The commissioner of revenue administration shall assess the costs on the town over a 20-year period. Each annual assessment shall include the interest on any debt incurred by the state for this purpose. The assessment shall be made as provided in RSA 21-J:15 and RSA 81. V. When all costs and interest are paid, the property shall be deeded to the town, or in the case of an unincorporated town or unorganized place, to the county.

Source: official New Hampshire text · Last verified 2026-08-27

Frequently Asked Questions About New Hampshire § 149-M-22

What does New Hampshire Revised Statutes Annotated § 149-M-22 cover?

Section 149-M-22 ("Section 149-M:22 Facility Built by State.") is part of the New Hampshire Revised Statutes Annotated, the codified statutory law of New Hampshire. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite New Hampshire § 149-M-22?

A common citation format is "New Hampshire Revised Statutes Annotated § 149-M-22" (New Hampshire). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of New Hampshire law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Hampshire official source linked on this page or consult a licensed New Hampshire attorney.

How does New Hampshire § 149-M-22 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Hampshire can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in New Hampshire.