“Municipal assessing officials” means those charged by law with the duty of assessing taxes and being the:

1. (a) Governing body of a municipality;
2. (b) Board of assessors or selectmen of a municipality; or
3. (c) County commissioners of an unincorporated place.

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