RSA 126-X:8 Alternative Treatment Centers; Requirements.

I. An alternative treatment center shall be operated on a not-for-profit basis for the benefit of its patients. An alternative treatment center need not be recognized as a tax-exempt organization by the Internal Revenue Service.
I-a. If the property of an alternative treatment center is exempt from taxation under RSA 72:23, the alternative treatment center shall make payments in lieu of property taxes to the municipality in which it is located in the amount that the buildings and land would have been subject to property taxes if they had been owned by a non-exempt owner. Such payments shall be made at the times and in the manner prescribed for ad valorem property taxes.
II. An alternative treatment center shall not be located in a residential district or within pre-exist