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RSA 79-H:3 · Definitions

Title
V: TAXATION
Chapter
79-H · TAXATION OF CERTAIN CHARTERED PUBLIC SCHOOL FACILITIES
Status
current
Official source linked
Yes
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79-H:3 Definitions. – In this chapter:

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I.

"Assessing official" means the assessing authority of any town, city, or place.

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II.

"Board of tax and land appeals" means the board of tax and land appeals established pursuant to the provisions of RSA 71-B:1.

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III.

"Commissioner" means the commissioner of the department of revenue administration.

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IV.

"Qualifying chartered public school facility" means the building, or portion thereof, and the land appurtenant thereto, which, pursuant to a rental or lease agreement, is used exclusively as a chartered public school, established and operating under RSA 194-B, and which is rented or leased from an owner who is not exempt from property taxation under RSA 72. Source. 2015, 266:1, eff. July 20, 2015.

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Source note

Source. 2015, 266:1, eff. July 20, 2015.

Source history

  • 2015, 266:1, eff. July 20, 2015