[Adopted 6-13-1995 by Ord. No. O-95-126 (Sec. 2-739 of the 1987 Code)]
The dormitories, dining rooms, and kitchens of educational institutions qualifying for tax exemptions pursuant to RSA 72:23(IV), shall for their value in excess of $150,000, be taxed thereon only for the municipal and county portions of the then applicable tax rate, and not for the school portion, to the full value of said dormitories, dining rooms and kitchens.