N.H. Admin. Code § Rev 606.01

Current through Register No. 50, December 12, 2024
Section Rev 606.01 - Assessing Services Contract Requirements

Assessing services contracts shall specify the work that shall be performed by the contractor for the municipality, which may include, but not be limited to:

(a) Measuring or listing of property as of April 1st of the tax year as a result of:
(1) Pick-ups;
(2) Building permits for new construction;
(3) Newly modified construction;
(4) Ongoing construction;
(5) Demolition permits;
(6) Filing of inventories;
(7) Errors or omissions;
(8) Sale validation; or
(9) Other applicable sources;
(b) Changes to land as of April 1st of the tax year as a result of;
(1) Subdivision;
(2) Boundary line adjustment;
(3) Lot mergers;
(4) New surveys;
(5) Tax map changes;
(6) Zoning changes;
(7) Approvals;
(8) Development; or
(9) Betterments;
(c) Current use administration such as:
(1) New or existing current use application review to ensure:
a. Compliance with applicable laws and rules;
b. Proper identification of land not in current use; and
c. Proper identification of current use land categories;
(2) Assessment of current use land and not in current use land; and
(3) Application of the equalization ratio to current use land; and
(d) Abatement review, such as:
(1) Review of abatement requests on behalf of the municipal assessing officials for:
a. Appeals to the municipal assessing officials pursuant to RSA 76:16; or
b. Appeals to the BTLA or superior court pursuant to RSA 76:16-a or RSA 76:17;
(2) Making an assessment recommendation to municipal assessing officials; or
(3) Making changes to an assessment as requested by the municipal assessing officials or as ordered by the BTLA or superior court.

N.H. Admin. Code § Rev 606.01

Amended by Volume XXXIV Number 19, Filed May 8, 2014, Proposed by #10581, Effective 5/1/2014, Expires5/1/2024.
Amended by Number 15, Filed April 11, 2024, Proposed by #13916, Effective 3/28/2024, Expires3/28/2034 (see Revision Note #2 at chapter heading for Rev 600).