A taxpayer that has made an election for an appraisal of property subject to a housing covenant pursuant to RSA 75:1-a shall, by April 15 of each tax year, complete and file Form PA-67 “Low Income Housing Tax Credit Program, Annual Filing to Municipality,” 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)