Taxable property belonging to a corporation and property taxable to a corporation shall be taxed to the corporation by its corporate name in the town where the corporation maintains its principal place of business, except as otherwise provided.
RSA 73:3
RS 40:5. CS 42:5. GS 50:8. GL 54:8. PS 56:9. PL 61 :3. RL 74:3. RSA 73:3. 1961, 113:1, eff. May 6, 1961.