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Rev 1400; Utility Property Tax

Rev 1400 contains the rules governing the Utility Property Tax. It is being readopted in its entirety with amendments. Specifically, Rev 1402.01 is being readopted with amendments to specify utility property as defined in RSA 83-F:1, V; and Rev 1406.03 is being readopted with amendments to implement RSA 83-F:5, V, which requires the utility to file a form each year that details its actual financial operating performance. The proposed rule contains other amendments to assure clarity and consistency, as well as editorial changes.

Most of the rules in Rev 1400 are scheduled to expire 12-23-18 but are subject to extension pursuant to RSA 541-A:14-a.

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