Further, none of the leases contain a provision indicating that the lessees agreed to pay property taxes on the underlying value of the leasehold. Cf. HEA Realty v. City of Nashua, 136 N.H. 695, 696, 621 A.2d 440, 441 (1993); Town of Franconia v. Granite State Concessions, 122 N.H. 684, 686-87, 449 A.2d 1202, 1203 (1982). Accordingly, because the parties did not consent to pay property taxes on the underlying leasehold, see RSA 73:10; LSP Assoc. v. Town of Gilford, 142 N.H. 369, 376, 702 A.2d 795, 799 (1997), we hold that the board erred in concluding that the petitioners' leasehold interests were taxable.

This conclusion is consistent with our prior application of the statute. See Appeal of Reid, 143 N.H. 246, 253, 722 A.2d 489 (1998) (holding that municipality could not assess tax against lessees of real properties where relevant leases did not provide for the payment of property taxes, and explaining that "the plain language of RSA 72:23, I, reveals that it contains ... a tax provision that ensures that the lessees are aware of, and consent to, taxation of their leasehold"); HEA Realty v. City of Nashua, 136 N.H. 695, 697, 621 A.2d 440 (1993) (holding that the exception to RSA 72:23, I's tax exemption does not require that the municipality assessing the tax be party to the agreement providing for the payment of taxes). The City attempts to distinguish Appeal of Reid.