The State Tax Assessor shall maintain and periodically update a state assessment manual that identifies accepted and preferred methods of assessing property.

Any municipality performing or contracting for the performance of a revaluation after January 1, 1987 shall use or require the use of the state assessment manual or another professionally accepted manual or procedure.

PL 1985, c. 764, §10 (NEW). PL 2023, c. 360, Pt. A, §5 (AMD).