Chapter 123: Jurisdiction Over Lands Acquired; Tax Exemption

The text as the General Court's table holds it. Includes changes through 2026; 2027 laws not yet included. Taken from the General Court's database on October 19, 2026. The official text on gc.nh.gov.

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MLA: “Chapter 123: Jurisdiction Over Lands Acquired; Tax Exemption.” Granite Record, https://graniterecord.org/laws/123. Accessed 19 Oct. 2026.
APA: Granite Record. (n.d.). Chapter 123: Jurisdiction Over Lands Acquired; Tax Exemption. Retrieved 19 Oct. 2026, from https://graniterecord.org/laws/123
Chicago: Granite Record. “Chapter 123: Jurisdiction Over Lands Acquired; Tax Exemption.” Accessed 19 Oct. 2026. https://graniterecord.org/laws/123.
BibTeX: @misc{laws-123, title = {Chapter 123: Jurisdiction Over Lands Acquired; Tax Exemption}, howpublished = {Granite Record}, url = {https://graniterecord.org/laws/123}, note = {Accessed 19 Oct. 2026} }

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.

How it has changed

From the section's source note, newest first.

1955 Laws of 1955, chapter 223
1883 Laws of 1883, chapter 1

Other bills that proposed changes

Bills whose own text says they change this section, and that are not in its history above.

HB 328 2005-2006 Died

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.

How it has changed

From the section's source note, newest first.

1883 Laws of 1883, chapter 1