Section Tax 201.34 - Form of Appraisals(a) Appraisals are submitted to present and support a party's opinion of value or assessment in an organized and succinct format. This section is intended to ensure the board receives appraisals that are uniformly prepared with all relevant information presented in an organized way.(b) Appraisals shall be bound or stapled and every page, including any addenda, shall be consecutively numbered.(c) Appraisals shall include: (1) A table of contents with reference to numbered pages;(2) A description of the property, the property interest appraised, and the purpose of the appraisal;(3) Color photographs of the property and comparables;(4) A complete copy of the property's deed to the present owner;(5) A map showing the property and all comparables;(6) A comparison chart or grid showing units of comparison and adjustments to comparables;(7) If a replacement cost method is used, a complete reference to the cost manual used, including the manual's name, date, and section and, if used, a copy of the calculator cost form;(8) A conclusion of value with a date of valuation;(9) A statement of whether the appraisal preparer has any financial interest in the property or in the result of the appraisal or in the board's decision, including a statement of how the preparer is being compensated for the appraisal and any testimony, such as whether the preparer is receiving a flat fee, hourly fee, or percentage of abatement; and(10) A statement of the appraisal preparer's qualifications.(d) Appraisals shall not contain irrelevant, superfluous, or repetitive material.(e) The board shall exclude from evidence nonconforming appraisals.N.H. Admin. Code § Tax 201.34
#5638, eff 9-1-93; ss by #7068, INTERIM, eff8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07
Amended byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10624, Effective 6/26/2014.Amended by Number 32, Filed August 10, 2023, Proposed by #13687, Effective 7/19/2023.