Are Campers Taxable?

Camper Taxes

                              TITLE V
                              TAXATION CHAPTER 72
                              PERSONS AND PROPERTY LIABLE TO TAXATION
                              Property Taxes Section 72:7-d    
72:7-d Exemption; Recreational Vehicles. –
    I. (a) For purposes of this chapter, recreational vehicles, as defined in RSA 216-I:1, VIII, having a valid motor vehicle registration and current number plate, having a maximum width of 8 feet and 6 inches while being transported, and located at a "recreational campground or camping park,'' as those terms are defined in RSA 216-I:1 VII, shall not be taxable as real estate.
       (b) Annually, before April 1, each campground owner, as defined in RSA 216-I:1, III, shall provide the local assessing officials with the name and address for each owner of a recreational vehicle at the campground, and shall identify which of such recreational vehicles at the campground currently meet the criteria described in subparagraph (a).
       (c) Campground owners shall not be responsible for payment of any taxes imposed on a recreational vehicle located at the campground unless the campground owner is the owner of the recreational vehicle.