Section 72:7-d - Exemption; Recreational VehiclesI.(a) For purposes of this chapter, recreational vehicles, as defined in RSA 216-:1, VI, 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-:1 VI, shall not be taxable as real estate.(b) Annually, before April 1, each campground owner, as defined in RSA 216-:1,I, 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).II. Notwithstanding RSA 75:3, 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.Amended by 2018 , 296: 3, eff. 6/25/2018.Added by 2014 , 288: 1, eff. 4/1/2015. 2014, 288 : 1 , eff. April 1, 2015. 2018, 296 : 3 , eff. June 25, 2018.