N.H. Admin. Code § Rev 102.06 - Municipal and Property Division

(a) The municipal and property division is established by RSA 21-J:15.

(b) The position of director of the division is established by RSA 21-J:15.

(c) The responsibility of the division is to:

(1) Approve appropriations and revenues of all municipal entities, and annually calculate local and state tax rates;

(2) Annually establish the equalized valuation of each municipality and determine the base valuation for debt limit purposes in accordance with RSA 21-J:3, XIII and RSA 33:4-b;

(3) Provide general technical assistance and training to the political subdivisions of the state in the areas of municipal finances and appraisal of property;

(4) Monitor reappraisals in accordance with RSA 21-J:11, and complete an assessment report for each municipality at least once in every five years in accordance with RSA 21-J:11-a;

(5) Administer and enforce the timber yield tax in accordance with RSA 79:28, and the excavation tax pursuant to RSA 72-B; and

(6) Appraise the property owned by utilities in accordance with RSA 83-F.

Notes

N.H. Admin. Code § Rev 102.06

#4615, eff 5-24-89; ss by #5955, eff 1-27-95; ss by #6027, eff 4-27-95

Amended by Volume XXXV Number 45, Filed November 12, 2015, Proposed by #10968, Effective 11/3/2015, Expires 11/3/2025.