N.H. Code Admin. R. Tax 204.02
(b) To qualify for an exemption, credit, or deferral, the taxpayer shall, as of April 1 for the appealed tax year, own the property, and be in compliance with all statutory requirements in accordance with
RSA 72.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84; amd by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23