RSA 79-E:2 Definitions.
Title: V - TAXATION
Chapter: 79-E - COMMUNITY REVITALIZATION TAX RELIEF INCENTIVE
In this chapter:
I. "Historic structure" means a building that is listed on or determined eligible for listing on the National Register of Historic Places or the state register of historic places.
II. (a) "Qualifying structure" means a building located in a district officially designated in a municipality's master plan, or by zoning ordinance, as a downtown, town center, central business district, or village center, or, where no such designation has been made, in a geographic area which, as a result of its compact development patterns and uses, is identified by the governing body as the downtown, town center, or village center for purposes of this chapter.
(b)Qualifying structureshall also mean:
(1) Historic structures in a municipality whose preservation and