For purposes of this part, the following definitions shall apply:

1. (a) “Final locally assessed value effective April 1, 2018” means “final locally assessed value effective April 1, 2018” as defined in RSA 72:8-d, VI(b). The term includes only the portion of the municipality’s value which is attributable to utility company assets.
2. (b) “Utility company” means any electric, gas, or water utility company owning or possessing utility company assets.
3. (c) “Utility company assets” means “utility company assets” as defined in RSA 72:8-d, I.
4. (d) “Utility property” means all property of a utility company subject to tax under RSA 72:6, 72:7 or 72:8, but not exempt under RSA 72:23. The term includes utility company assets.

Source. #13078, eff 7-25-20; ss by #13918, eff 3-29-24 (see Revision Note at chapter heading for Rev 1900)