Section Tax 203.10 - Assessment-Record Cards and Assessment Manuals(a) In property tax appeals, the assessment-record cards used by the municipality shall be understandable by the board and the taxpayer. If codes or abbreviations are used on the cards, the municipality shall, at or before the hearing, provide the board and the taxpayer with an explanation of the codes and abbreviations.(b) Upon the board's request, a municipality shall supply to the board a copy of the assessment manual or municipal market data survey to assist the board in understanding the methodology used by the municipality and to enable the board to use the manual if the board concludes an assessment needs to be adjusted using the manual.N.H. Admin. Code § Tax 203.10
#9538, eff 9-8-09 (from Tax 203.09 )
Amended byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10625-B, Effective 6/26/2014, Expires6/26/2024.Amended by Number 37, Filed September 14, 2023, Proposed by #13711-B, Effective 8/2/2023, Expires 8/2/2033.