In this chapter:
I. "Assessing official" means the assessing authority of any town, city, or place.
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.
III. "Commissioner" means the commissioner of the department of revenue administration.
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.