“Appraisal” means the act or process of developing a market value estimate of property which will be used as the basis for valuation, fulfilling a municipality’s statutory duties relative to property tax administration including, but not limited to those pursuant to RSA 75:1.

Source. #10093, eff 2-28-12; ss by #12776, eff 5-9-19; ss by #13274, eff 10-14-21