MacDONALD, C.J.
RSA 76:21, I, provides that local officials "shall prorate" a building's assessment "[w]henever a taxable building is damaged due to unintended fire or natural disaster to the extent that it renders the building not able to be used for its intended use." RSA 76:21, I (Supp. 2022). The plaintiffs — Clearview Realty Ventures...
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