RSA 79-B:2 Definitions.

In this chapter:
I. "Assessing official" means the assessing authority of any town, city or unincorporated place.
II. "Board" means the current use board established by RSA 79-A:3.
III. "Commissioner" means the commissioner of the department of revenue administration.
IV. "Conservation restriction" means a permanent restriction of open space land by deed granted in perpetuity, and further, as defined by RSA 477:45, I, to a federal, state, county, local or other government body, or to a charitable, educational, or other nonprofit corporation established for the purposes of natural resource conservation and as further defined in RSA 79-B:2, X.
V. "Developed land" means any land, regardless of whether or not it is subject to a conservation restriction, upo