“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. (See Revision Note #1 at chapter heading for Rev 600) #10581, eff 5-1-14; ss by #13916, eff 3-28-24 (formerly Rev 601.36) (see Revision Note #2 at chapter heading for Rev 600)