RSA 79-H:4 Appraisal of Qualifying Chartered Public School Facilities.

I. The assessing officials in any municipality adopting the provisions of this chapter shall appraise qualifying chartered public school facility property at no more than 10 percent of its market value.
II. No owner of land and buildings renting or leasing to a qualifying chartered public school facility shall be entitled to have the property appraised for any tax year under the provisions of this chapter unless the owner applies to the assessing officials on or before April 15 of said year, on a form approved and provided by the commissioner, to have the property so appraised. Such application shall include a verified copy of the rental or lease agreement containing terms and provisions identifying the specific real property exclusively used by the chartered public school for