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RSA 71-B:16-a · Criteria for Ordering Reassessment

Title
V: TAXATION
Chapter
71-B · BOARD OF TAX AND LAND APPEALS
Status
current
Official source linked
Yes
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71-B:16-a Criteria for Ordering Reassessment. – Prior to making any determination to order a reassessment or a new assessment under RSA 71-B:16, III, the board shall give notice to the selectmen or assessors of the taxing district and, if requested, hold a hearing on the matter at which the selectmen or assessors shall have the opportunity to be heard. The board shall not order any such reassessment or new assessment unless it determines a need therefor utilizing the following criteria:

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I.

The need for periodic reassessment to maintain current equity.

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II.

The time elapsed since the last complete reassessment in the taxing district.

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III.

The ratio of sales prices to assessed valuation in the taxing district and the dispersion thereof.

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IV.

The quality of the taxing district's program for maintenance of assessment equity.

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V.

The taxing district's plans for reassessment. Source. 1979, 130:3, eff. Aug. 4, 1979.

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Source note

Source. 1979, 130:3, eff. Aug. 4, 1979.

Source history

  • 1979, 130:3, eff. Aug. 4, 1979

Related materials

Bill relationships

  • 2026 HB1417 reference · effective 2027-01-01

    s under RSA 72 and RSA 76. 76:29 Appeals. I. Taxpayers may appeal land value and improvement value assessments as provided in RSA 75 and RSA 76:16-a, and to the BTLA under RSA 71-B. II. For LVT municipalities, assessment appeals may challenge the apportionment between land and improvement values as well as total value. 76:30 Administration; Training; Grants. I. The department shall off

  • 2026 HB1417-FN reference · effective 2027-01-01

    s under RSA 72 and RSA 76. 76:29 Appeals. I. Taxpayers may appeal land value and improvement value assessments as provided in RSA 75 and RSA 76:16-a, and to the BTLA under RSA 71-B. II. For LVT municipalities, assessment appeals may challenge the apportionment between land and improvement values as well as total value. 76:30 Administration; Training; Grants. I. The department shall off