Section 82:2 Rate.
Every railroad, railway, express, and every parlor, sleeping or dining car corporation or company, or other corporation or company not a railroad company owning any cars operated for profit on any railroad in this state shall pay to the state an annual tax, as of April 1 of each year, upon the actual value of its property and estate, at a rate as nearly equal as may be to the average rate of taxation at that time upon other property throughout the state.
Source. 1911, 169:11. PL 69:1. RL 83:1. RSA 82:2. 1983, 469:62. 1990, 9:4, eff. March 31, 1990.