In this chapter:
    I. "Board" means the municipal records board.
    II. "Municipal" refers to a city or town, county or precinct.
    III. "Municipal officers" means:
       (a) In the case of a town, the board of selectmen.
       (b) In the case of a city which has adopted the council manager plan under RSA 49-A, the city manager.
       (c) In the case of any other city, the mayor.
       (d) In the case of a county, the county commissioners.
       (e) In the case of a precinct, the precinct commissioners.
    IV. "Municipal records" means all municipal records, reports, minutes, tax records, ledgers, journals, checks, bills, receipts, warrants, payrolls, deeds and any other written or computerized material that may be designated by the board.      V. “Active” means until termination or expiration of obligations or services, cessation of need for further attention, and completion or release of any pending legal processes.