Section Asb 301.26 - Final field review"Final field review" means the final comprehensive review of newly established values utilizing a parcel by parcel field review for the entire municipality, the affected property, or the classes of property to:
(a) Ensure that the properties are valued at their highest and best use, and, as applicable, appraised pursuant to RSA 75:1;(b) Ensure that the appraised values are proportionate and equitable; and (c) Identify and correct any mechanical errors, inconsistencies, unusual features, or value influencing factors. N.H. Admin. Code § Asb 301.26
Derived from Volume XXXIX Number 24, Filed June 13, 2019, Proposed by #12776, Effective 5/9/2019, Expires 5/9/2029.Amended by Volume XLI Number 45, Filed November 10, 2021, Proposed by #13274, Effective 10/14/2021, Expires 10/14/2031