To make an election for an appraisal of property subject to a housing covenant pursuant to RSA 75:1-a, a property owner shall, by October 1 preceding the tax year for which the election is sought, complete and file Form PA-65 “Alternate Assessment Election Form Low Income Housing Tax Credit Properties,” with the municipality where the property is located.

Source. #10968, eff 11-3-15; ss by #13916, eff 3-28-24 (see Revision Note #2 at chapter heading for Rev 600)