RSA 374-A:5 Taxation.

I. All electric power facilities, real and personal, situated within the state of any domestic electric utility other than a municipal utility, all such facilities of a municipal utility situated within the state but without its corporate limits, and all such facilities situated within the state of any foreign electric utility shall be subject to assessment and taxation as tangible property in the same manner and to the same extent as is provided by law with respect to such property of a corporation defined as a "public utility" in RSA 362:2.
II. Legislative consent is hereby given to the application to any domestic electric utility which has acquired or has an interest in an electric power facility, real or personal, situated without the state, or which is acting without the