RSA Chapter 123 — Jurisdiction Over Lands Acquired; Tax Exemption

Title IX — Acquisition of Lands by United States; Federal Aid

Current through the 2025 Regular Session of the New Hampshire General Court.

Title IX Acquisition of Lands by United States; Federal Aid

RSA 123:1 Ceded to United States

Jurisdiction is ceded to the United States of America over all lands within this state now or hereafter exclusively owned by the United States, and used as sites for post offices, custom-houses, military air bases, military installations or other public buildings: provided, that an accurate description and plan of the lands so owned and occupied, verified by the oath of some officer of the United States having knowledge of the facts, shall be filed with the secretary of this state; and, provided, further, that this cession is upon the express condition that the state of New Hampshire shall retain concurrent jurisdiction with the United States in and over all such lands, so far that all civil and criminal process issuing under the authority of this state may be executed on the said lands and in any building now or hereafter erected thereon, in the same way and with the same effect as if this statute had not been enacted; and that exclusive jurisdiction shall revert to and revest in this state whenever the lands shall cease to be the property of the United States.

Source. 1883, 1:1. PS 1:1. PL 1:1. RL 1:1. RSA 123:1. 1955, 223:1, eff. June 23, 1955.

RSA 123:2 Tax Exemption

The lands shall be exempt from all taxes and assessments so long as the same shall be the property of the United States.

Source. 1883, 1:2. PS 1:2. PL 1:2. RL 1:2.