Section Tax 207.03 - Standards of Conduct(a) Tax representatives shall: (1) Possess a working knowledge of the statutes, rules, and case law relating to property taxation and abatement;(2) Possess a working knowledge of valuation principles and methods or employ individuals with such knowledge;(3) Act honestly in carrying out the role of tax representative, including dealings with the represented taxpayers and all state and local officials;(4) Comply with all statutes, rules, case law, and board orders when representing taxpayers;(5) File abatement requests to municipalities or appeals to the board only if they are duly authorized to do so by the taxpayer and have a supportable and good faith basis that the taxpayer is entitled to an abatement; and(6) Take sufficient steps to adequately represent taxpayers such as performing a value analysis based on market data and being prepared for filing all documents and appearing at all hearings.N.H. Admin. Code § Tax 207.03
#2943, eff 12-31-84; rpld by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07); ss by #9538, eff 9-8-09
Adopted 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.