Section Rev 2803.01 - Municipal Assessment Data(a) Assessing officials shall submit municipal assessment data to the department as part of a sales assessment ratio study used in the equalization process.(b) Assessing officials shall verify and provide the following municipal assessing data: (1) The previous tax year's assessment before applying exemptions or credits;(2) The current tax year's assessment before applying exemptions or credits;(3) A statement explaining the change if there is a difference between the prior and current tax year's assessments;(4) Comments verifying, amending, and adding to the sales information that may affect the inclusion or exclusion of the sale; and(5) Information the assessing officials have knowledge of which would indicate that the sale or transfer might not reflect an arms-length transaction as listed in section 3.05.02 (b) of the manual.(c) Within 45 days of notification by the department, assessing officials shall: (1) Electronically file municipal assessment data with the department in a format compatible with the department's electronic system; and(2) Certify that the municipal assessment data certificate is complete and accurate to the best of their knowledge by mailing or delivering the certificate to: New Hampshire Department of Revenue Administration
Equalization Bureau
PO Box 487
109 Pleasant Street
Concord, NH 03301-0487.
N.H. Admin. Code § Rev 2803.01
#8258, eff 1-15-05; ss by #10277, eff 2-22-13
Amended by Volume XLII Number 49, Filed December 8, 2022, Proposed by #13488, Effective 11/15/2022, Expires 11/15/2032