---
title: "RSA 123 Jurisdiction Over Lands Acquired; Tax Exemption"
id: 0e74bceb-e8f4-484c-a5c0-950b46ab42f4
authority: us-nh
place: "New Hampshire"
applies_also_from: [us]
kind: statute
in_force: true
number: "123"
publisher_url: https://gc.nh.gov/rsa/html/IX/123/123-mrg.htm
solon_url: https://solon.orangecat.ch/law/0e74bceb-e8f4-484c-a5c0-950b46ab42f4
language: en
in_force_from: 2019-10-12
date_basis: retrieved
status: consolidated
source_url: https://web.archive.org/web/20191012063904id_/https://www.gencourt.state.nh.us/rsa/html/IX/123/123-mrg.htm
copied_from: internet_archive
copy_captured_on: 2019-10-12
read_on: 2026-11-08
sha256: 13c74bae3680823d1a9fb321ae5401dab5783888ac011ac217d22ec7b871d082
provisions: 2
---

# RSA 123 Jurisdiction Over Lands Acquired; Tax Exemption

## 123:1 Ceded to United States. {#sec_123-1}

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.

## 123:2 Tax Exemption. {#sec_123-2}

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.