Section 21-J:19 – Audit.
21-J:19 Audit. – I. Any town, or school district, or village district or precinct, at the annual meeting or at a special meeting, or the selectmen of any town, or the governing body of any city, or the school board of any school district, or the commissioners of any village district or precinct, may […]
Section 21-J:20 – Audit on Motion of Commissioner.
21-J:20 Audit on Motion of Commissioner. – The commissioner may cause an audit to be made of the accounts of any city, town, school district, or village district or precinct, as often as once in 2 years, or whenever conditions appear to him to warrant such audit. The accounts of all county officers shall […]
Section 21-J:14-e – Auditing Authority.
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 […]
Section 21-J:14-f – Certification Required.
[RSA 21-J:14-f effective until January 1, 2023; see also RSA 21-J:14-f set out below.] 21-J:14-f Certification Required. – I. Every person, whether working individually, for a firm or corporation, or as a municipal employee, making appraisals of a municipality for tax assessment purposes, except elected officials making appraisals pursuant to RSA 75:1, shall be […]
Section 21-J:14-g – Decertification.
21-J:14-g Decertification. – [Paragraph I effective until January 1, 2023; see also paragraph I set out below.] I. The commissioner may decertify, suspend, or take other disciplinary action against any person for failure to comply with the rules of the assessing standards board adopted pursuant to RSA 21-J:14-f, II. [Paragraph I effective January 1, […]
Section 21-J:14-h – Purpose.
21-J:14-h Purpose. – The general court finds that the encouragement and support of the establishment of multi-jurisdictional assessing districts is in the state’s interest in order to ensure the accuracy and fairness of valuations of real property for the purposes of administration of the education tax, county property taxes, school district property taxes, municipal […]
Section 21-J:14-i – Cooperative Assessing Districts Authorized.
21-J:14-i Cooperative Assessing Districts Authorized. – I. Any 2 or more municipalities may form a cooperative assessing district under this chapter by utilizing the process set forth in RSA 53-A, relative to agreements between government units. II. A cooperative assessing district agreement may include a county as an administrative party to the agreement. III. […]
Section 21-J:14-j – Minimum Requirements for a District Inter-local Agreement.
21-J:14-j Minimum Requirements for a District Inter-local Agreement. – I. The intergovernmental agreement used to form a cooperative assessing district shall substantially conform to the provisions outlined in RSA 53-A:3 and shall include the following: (a) A district cost allocation formula based in whole or in part on the number of parcels of real […]
Section 21-J:14-k – Cessation of Unauthorized Appraisals.
[RSA 21-J:14-k effective until January 1, 2023; see also RSA 21-J:14-k set out below.] 21-J:14-k Cessation of Unauthorized Appraisals. – The commissioner, or the commissioner’s authorized agents, may issue a written cease and desist order against any person, firm, corporation, or municipality that does not comply with RSA 21-J:11, I or RSA 21-J:14-f. Any […]
Section 21-J:15 – Municipal and Property Division.
21-J:15 Municipal and Property Division. – There is established within the department a municipal and property division, under the supervision of an unclassified director of the municipal and property division, who shall be responsible for the following functions: I. Providing technical assistance to the political subdivisions of the state. II. Ensuring the performance of […]