79-H:3 Definitions. –
In this chapter:
I. "
Assessing official
" means the assessing authority of any town, city, or place.
II. "
Board of tax and land appeals
" means the board of tax and land appeals established pursuant to the provisions of RSA 71-B:1.
III. "
Commissioner
" means the commissioner of the department of revenue administration.
IV. "
Qualifying chartered public school facility
" means the building, or portion thereof, and the land appurtenant thereto, which, pursuant to a rental or lease agreement, is used exclusively as a chartered public school, established and operating under RSA 194-B, and which is rented or leased from an owner who is not exempt from property taxation under RSA 72.
Source. 2015, 266:1, eff. July 20, 2015.