Any city or town which adopts the provisions of RSA 31:94-a and assesses taxes on the basis of the 18-month accounting period as permitted under RSA 31:94-c shall prorate any exemption or tax credit available under RSA 72:28, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 39-b, 62, 66, and 70 to reflect that 18-month period.
RSA 31:94-cc
1978, 7:1. 1991, 70:1, eff. April 1, 1992. 1996, 140:9, eff. Jan. 1, 1998.