72:75 Definitions. – I. In this subdivision: (a) 'Commercial uses' shall include all retail, wholesale, service, and similar uses. (b) 'Eligible municipality' shall mean any city or town in Coos county. (c) 'Industrial uses' shall include all manufacturing, production, assembling, warehousing, or processing of goods or materials for sale or distribution, research and development activities, or processing of waste materials. II. An eligible municipality adopting a property tax exemption pursuant to RSA 72:76 may, in lieu of the definitions in this section, adopt by reference the definitions of similar terms as may be contained in that town's or city's zoning ordinances. Source. 2008, 224:2, eff. July 1, 2008.
New Hampshire Legal Code