N.H. Code Admin. R. Rev 102.06 – Municipal and Property Division | Midpage

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New Hampshire Code of Administrative Rules

§ Rev 102.06

N.H. Code Admin. R. Rev 102.06

Municipal and Property Division

Effective Oct 22, 2015#4615, eff 5-24-89; ss by #5955, eff 1-27-95; ss by #6027, eff 4-27-95; ss by #10957, eff 10-22-15 (from Rev 102.07)Department of Revenue Administration

(a) The municipal and property division is established by RSA 21-J:15.
(b) The position of director of the division is established by RSA 21-J:15.
(c) The responsibility of the division is to:
1. (1) Approve appropriations and revenues of all municipal entities, and annually calculate local and state tax rates;
2. (2) Annually establish the equalized valuation of each municipality and determine the base valuation for debt limit purposes in accordance with RSA 21-J:3, XIII and RSA 33:4-b;
3. (3) Provide general technical assistance and training to the political subdivisions of the state in the areas of municipal finances and appraisal of property;
4. (4) Monitor reappraisals in accordance with RSA 21-J:11, and complete an assessment report for each municipality at least once in every five years in accordance with RSA 21-J:11-a;
5. (5) Administer and enforce the timber yield tax in accordance with RSA 79:28, and the excavation tax pursuant to RSA 72-B; and
6. (6) Appraise the property owned by utilities in accordance with RSA 83-F.

Source. #4615, eff 5-24-89; ss by #5955, eff 1-27-95; ss by #6027, eff 4-27-95; ss by #10957, eff 10-22-15 (from Rev 102.07)