"Revaluation" means the act of re-estimating the worth of real estate of the entire municipality using standard appraisal methods, calibration of the computer assisted mass appraisal (CAMA) tables and models, establishment of a new base year with a USPAP-compliant report, and providing for statistical testing whether by either:
(a) A full revaluation; or (b) A full statistical revaluation. The term includes "reappraisal," "reassessment," and "value anew." N.H. Admin. Code § Asb 301.47
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