RSA 149-M:22 Facility Built by State.

If land is taken for construction of a facility:
I. The property shall be held in the name of the state and shall not be taxed.
II. Upon completion, the facility shall be operated by the town in accordance with the facility plan.
III. At the time of the taking, the department shall certify to the commissioner of revenue administration the costs of establishing the facility. The certification shall be revised when the facility is complete to reflect actual costs, including land, buildings, equipment, administration, planning, consultants, and any other necessary costs.
IV. The commissioner of revenue administration shall assess the costs on the town over a 20-year period. Each annual assessment shall include the interest on any debt incurred by the state for t