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RSA 21-J:14-e · Auditing Authority

Title: I: THE STATE AND ITS GOVERNMENT
Chapter: 21-J · DEPARTMENT OF REVENUE ADMINISTRATION
Status: current
Official source linked: Yes

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21-J:14-e Auditing Authority. – Every person, firm, or corporation making appraisals on behalf of a municipality for tax assessment purposes shall maintain records of its appraisal activities and shall make all such records available for inspection by the commissioner or authorized agents, upon request, at reasonable times during regular business hours. Any willful violation of the provisions of this section shall be subject to the penalties included in RSA 21-J:39. Source. 2001, 297:2, eff. Sept. 15, 2001.

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Source note

Source. 2001, 297:2, eff. Sept. 15, 2001.

Source history

2001, 297:2, eff. Sept. 15, 2001

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Bill relationships

2026 HB1385 amend
use of Representatives in General Court convened: 1 New Section; The State and Its Government; Department of Revenue Administration; Prohibition on Negative Tax Rates. Amend RSA 21-J by inserting after section 35 the following new section: 21-J:35-a Prohibition on Negative Tax Rates. The department of revenue administration shall be prohibited from accepting or setting any negative tax rates fo
2026 HB1417 reference · effective 2027-01-01
land and improvement values for every taxable parcel using mass appraisal methods consistent with international association of assessing officers standards, department rules, and RSA 21-J. II. Assessing officials shall maintain and annually update a land value map or dataset and make parcel-level land and improvement values publicly available, subject to privacy protections in law. III. The depar
2026 HB1417-FN reference · effective 2027-01-01
land and improvement values for every taxable parcel using mass appraisal methods consistent with international association of assessing officers standards, department rules, and RSA 21-J. II. Assessing officials shall maintain and annually update a land value map or dataset and make parcel-level land and improvement values publicly available, subject to privacy protections in law. III. The depar
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2026 HB1810 amend
ad maintenance practices. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Subdivision; Road Salt Fee and Mitigation Fund. Amend RSA 21-J by inserting after section 49 the following new subdivision: Road Salt Fee and Mitigation Fund 21-J:50 Road Salt Fee. I. In this subdivision: (a) "Salt" means sodium chloride, calcium chloride, magnesium chlori
2026 HB1810-FN amend
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