1. I. Upon application of a person who qualifies as eligible to participate in the brownfields program established under RSA 147-F, the governing body of the municipality may make an abatement of prior years' taxes and accrued interest to the applicant as it shall deem just and equitable.
2. II. Notwithstanding RSA 76:16, I(b), an application pursuant to paragraph I may be made at any time during the year.
3. III. Nothing in this section shall affect the authority of the governing body of a municipality to grant an abatement pursuant to any other provision of law.

Source. 1997, 264:1, eff. June 19, 1997. 2014, 175:4, eff. Sept. 9, 2014.