“Final field review” means the final comprehensive review of newly established values utilizing a parcel by parcel field review for the entire municipality, the affected property, or the classes of property to:

1. (a) Ensure that the properties are valued at their highest and best use, and, as applicable, appraised pursuant to RSA 75:1;
2. (b) Ensure that the appraised values are proportionate and equitable; and
3. (c) Identify and correct any mechanical errors, inconsistencies, unusual features, or value influencing factors.

Source. #12776, eff 5-9-19; ss by #13274, eff 10-14-21; ss by #13274, eff 10-14-21