Section 21-J:11-a - Assessment ReportI. The commissioner shall report the degree to which assessments of a municipality achieve substantial compliance with applicable statutes and rules. The commissioner may consider whether:(a) Level of assessments and uniformity of assessments are within acceptable ranges as recommended by the assessing standards board by considering, where appropriate, an assessment-to-sales-ratio study conducted by the department for the municipality;(b) Assessment practices substantially comply with applicable statutes and rules;(c) Exemption and credit procedures substantially comply with applicable statutes and rules;(d) Assessments are based on reasonably accurate data; and(e) Assessments of various types of properties are reasonably proportional to other types of properties within the municipality.II. The commissioner shall issue a copy of the report upon its completion to the municipality and to the assessing standards board. The report shall be completed after the completion of the equalization of property valuations conducted pursuant to RSA 21-J:3II, XI. When issued, the report shall be a public document.IV. The report shall separately categorize compliance with findings that test current assessing practices since the year of the prior assessment report, examine permanent records, and summarize compliance in a single conclusion statement.Amended by 2018 , 50: 1, eff. 7/14/2018.Amended by 2013 , 18: 1, eff. 5/16/2013. 2001, 158 : 56 . 2003, 307 : 7 . 2004, 203 : 13 , eff. June 11, 2004. 2013, 18 : 1 , eff. May 16, 2013. 2018, 50 : 1 , eff. July 14, 2018.