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.
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