“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. #5231, eff 9-27-91; ss by #5353, eff 3-12-92; ss by #6692, eff 2-21-98, ss by #8567, eff 2-14-06; ss by #10560, eff 3-28-14 (from Rev 1801.04); ss by #13867, eff 2-8-24