Section 21-J:17 – Uniformity of Municipal Accounts.
21-J:17 Uniformity of Municipal Accounts. – The accounting officers of the several counties, cities, towns, school and village districts, and their departments, shall keep uniform accounts; provided, however, that any community that budgets on a July 1 to June 30 basis shall be permitted to budget teacher salaries on the same basis. Source. 1985, […]
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:11-a – Assessment Report.
21-J:11-a Assessment Report. – I. 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 […]
Section 21-J:11-b – Implementation of Assessment Review.
21-J:11-b Implementation of Assessment Review. – I. The commissioner of revenue administration shall adopt a schedule so that each city, town, and unincorporated place has its assessments reviewed within 5 years of April 1, 2007, and shall notify each city, town, and unincorporated place, within 60 days of passage of this act, of the […]
Section 21-J:12 – Taxpayer Services Division.
21-J:12 Taxpayer Services Division. – There is established within the department the division of taxpayer services, under the supervision of an unclassified director of taxpayer services who shall be responsible for: I. Processing all tax returns and payments filed with the government. II. Providing general assistance to the public for all taxes administered by […]
Section 21-J:13 – Rulemaking Authority.
21-J:13 Rulemaking Authority. – The commissioner shall adopt rules, pursuant to RSA 541-A, relative to: I. The collection of state taxes administered by the department under RSA 21-J:1, II(a). II. The form of inventories used by individuals and corporations to list taxable property for return to selectmen and assessors, and the form of return […]
Section 21-J:13-a – Exemption From Rulemaking Requirement.
21-J:13-a Exemption From Rulemaking Requirement. – The commissioner shall be exempt from adopting, as rules pursuant to RSA 541-A, the requirements on all forms. Source. 1996, 164:4. 2010, Sp. Sess., 1:74, eff. June 10, 2010.
Section 21-J:14 – Confidentiality of Department Records.
21-J:14 Confidentiality of Department Records. – I. Notwithstanding any other provision of law, and except as otherwise provided in this chapter, the records and files of the department are confidential and privileged. Neither the department, nor any employee of the department, nor the legislative budget assistant or any expert consultants, including certified public accountants, […]
Section 21-J:14-a – Assessing Standards Board; Members; Appointments; Terms.
21-J:14-a Assessing Standards Board; Members; Appointments; Terms. – I. There is hereby established an assessing standards board which shall be administratively attached to the department of revenue administration, as provided in RSA 21-J:1-a. II. The board shall be comprised of the following members: (a) Four members nominated by the New Hampshire Association of Assessing […]
Section 21-J:14-b – Powers and Duties of the Board.
21-J:14-b Powers and Duties of the Board. – I. The assessing standards board shall recommend standards and appropriate legislation relative to: (a) Standards to be followed by assessors, selectmen, and boards of assessors throughout the state, relating to the administration of the property tax and assessment of real property used in any state property […]