Section Rev 1907.04 - Equalization of Formula(a) In determining the value of a utility company's utility company assets for any tax year, whether during the phase-in period pursuant to Rev 1907.03, or after pursuant to RSA 72:8-d, II(c), except as provided in (b) below, a municipality shall equalize the value according to the applicable formula using the previous year's median ratio as determined by the department under RSA 21-J:3II, XI, RSA 21-J:15, and Rev 2800.(b) A municipality shall not equalize the value of a utility company's utility company assets in any tax year for which the municipality conducts a full reassessment in accordance with RSA 75:1 and RSA 75:8-a. N.H. Admin. Code § Rev 1907.04
Derived from Volume XL Number 33, Filed August 13, 2020, Proposed by #13078, Effective 7/25/2020, Expires 7/25/2030.