RSA 79:1 Definitions.

The following words and phrases as used in this chapter shall have the meanings indicated, unless a contrary meaning shall appear in the context:
I. "Assessing officials", means those charged by law with the duty of assessing taxes in the city, town or unincorporated place.
II. (a) "Owner" means:
(1) For purposes of joint tenants or joint tenants with rights of survivorship, every owner that holds title to the subject property.
(2) For purposes of tenants-in-common, any one or more of the tenants-in-common that hold title to the subject property. For purposes of RSA 79:10, I(a), any one or more of tenants-in-common may sign an intent to cut. Provided, however, that non-signing tenants-in-common shall have been notified by certified mail by the applicant of th