(a) Assessing officials may contact the department prior to the calculation of the total equalized valuation for:

1. (1) Revisions as stated in Rev 2803.04 (b); or
2. (2) Consideration of an alternate ratio methodology as stated in 3.11 of the manual.

(b) A municipality may appeal the total equalized valuations calculated by the department at the conclusion of the equalization process to the board of tax and land appeals in accordance with RSA 71-B:5, II.

Source. #8258, eff 1-15-05; ss by #8816, eff 2-6-07; ss by #10277, eff 2-22-13 (formerly Rev 2805.01); ss by #13488, eff 11-15-22

APPENDIX

RULE

STATUTE IMPLEMENTED

Rev 2801.01 - Rev 2801.06

RSA 21-J:13, IX

Rev 2802.01 - Rev 2804.02

RSA 21-J:13, IX

Rev 2803.01 - Rev 2803.04

RSA 21-J:13, IX; RSA 74:18

Rev 2804.01

RSA 21-J:13 IX, RSA 71-B:5 II