1. (a) Assessing officials shall submit municipal assessment data to the department as part of a sales assessment ratio study used in the equalization process.

2. (b) Assessing officials shall verify and provide the following municipal assessing data:

   1. (1) The previous tax year’s assessment before applying exemptions or credits;
   2. (2) The current tax year’s assessment before applying exemptions or credits;
   3. (3) A statement explaining the change if there is a difference between the prior and current tax year's assessments;
   4. (4) Comments verifying, amending, and adding to the sales information that may affect the inclusion or exclusion of the sale; and
   5. (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.

3. (c) Within 45 days of notification by the department, assessing officials shall:

   1. (1) Electronically file municipal assessment data with the department in a format compatible with the department’s electronic system; and

   2. (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.

Source. #8258, eff 1-15-05; ss by #10277, eff 2-22-13; ss by #13488, eff 11-15-22