I. Any 2 or more municipalities may form a cooperative assessing district under this chapter by utilizing the process set forth in RSA 53-A, relative to agreements between government units.
   II. A cooperative assessing district agreement may include a county as an administrative party to the agreement.
   III. A cooperative assessing district may have municipalities from more than one county as members.
Source. 2001, 297:2, eff. Sept. 15, 2001.