N.H. Admin. Code § Rev 2803.01 - Municipal Assessment Data

(a) Assessing officials shall submit municipal assessment data to the department as part of a sales assessment ratio study used in the equalization process.

(b) Assessing officials shall verify and provide the following municipal assessing data:

(1) The previous tax year's assessment before applying exemptions or credits;

(2) The current tax year's assessment before applying exemptions or credits;

(3) A statement explaining the change if there is a difference between the prior and current tax year's assessments;

(4) Comments verifying, amending, and adding to the sales information that may affect the inclusion or exclusion of the sale; and

(5) Information the assessing officials have knowledge of which would indicate that the sale or transfer might not reflect an arms-length transaction as listed in section 3.05.02 (b) of the manual.

(c) Within 45 days of notification by the department, assessing officials shall:

(1) Electronically file municipal assessment data with the department in a format compatible with the department's electronic system; and

(2) Certify that the municipal assessment data certificate is complete and accurate to the best of their knowledge by mailing or delivering the certificate to:

New Hampshire Department of Revenue Administration

Equalization Bureau

PO Box 487

109 Pleasant Street

Concord, NH 03301-0487.

Notes

N.H. Admin. Code § Rev 2803.01

#8258, eff 1-15-05; ss by #10277, eff 2-22-13

Amended by Volume XLII Number 49, Filed December 8, 2022, Proposed by #13488, Effective 11/15/2022, Expires 11/15/2032