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N.H. Rev. Stat. Ann. § 75:13

Valuation for Computing Equalized Value

Source. 1977, 538:2, eff

In computing the equalized value of a city or town, the department of revenue administration shall use the current use value for any residence which is so appraised under this subdivision.

Official source: New Hampshire General Court. Reproduced from public-domain New Hampshire statutes; confirm against the official source for the current text. Not legal advice.