“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. (See Revision Note #1 at chapter heading for Rev 600) #10581, eff 5-1-14; ss by #13916, eff 3-28-24 (see Revision Note #2 at chapter heading for Rev 600)