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.