N.H. Admin. Code § Tax 102.05

Current through Register No. 50, December 12, 2024

Section Tax 102.05 - Appraisal

"Appraisal" means a written opinion of value of a specific property that relies on the comparative sales, income, or cost approach and any tax assessment report that relies on assessment information or comparison. A sales or market analysis for listing a property for sale is not included in this definition. A cost calculation sheet by itself is not included in this definition.

#7152, eff 12-10-99 (formerly Tax 101.05); ss by #7875, eff 4-18-03 ; ss by #8985, eff 9-24-07

Amended byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10623, Effective 6/26/2014.

Amended by Number 32, Filed August 10, 2023, Proposed by #13686, Effective 7/19/2023.