"Single room occupancy unit" means a housing unit for one individual capable of living independently which contains no kitchen or bathroom, or one, but not both, is located in a structure of 4 or more units, and is recognized as a boarding or rooming house on the tax records of the municipality.
N.H. Admin. Code § Cdfa 302.57
(See Revision Note at chapter heading for Cdfa 300) #8387, eff 6-29-05