"Exemption appeal" means an RSA 72:34-a appeal from a municipality's refusal to grant an applicant an exemption, credit, or deferral under RSA 72.
N.H. Admin. Code § Tax 102.23
#7152, eff 12-10-99 (formerly Tax 101.19); ss by 8985, eff 9-24-07 (from Tax 102.21 )