RSA 79-G:3 Definitions.
Title: V - TAXATION
Chapter: 79-G - TAXATION OF QUALIFYING HISTORIC BUILDINGS
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 historic building" means a building meeting all of the following criteria:
(a) The building is 100 years or greater in age;
(b) The building is listed on either or both of the National Register of Historic Places or the New Hampshire state register of historic places maintained by the division of historical resources, department of natural and cultural resources;
(c) The original core structure of the building mus