Assessing services contracts shall specify the work that shall be performed by the contractor for the municipality, which may include, but not be limited to:

1. (a) Measuring or listing of property as of April 1st of the tax year as a result of:

   1. (1) Pick-ups;
   2. (2) Building permits for new construction;
   3. (3) Newly modified construction;
   4. (4) Ongoing construction;
   5. (5) Demolition permits;
   6. (6) Filing of inventories;
   7. (7) Errors or omissions;
   8. (8) Sale validation; or
   9. (9) Other applicable sources;

2. (b) Changes to land as of April 1st of the tax year as a result of;

   1. (1) Subdivision;
   2. (2) Boundary line adjustment;
   3. (3) Lot mergers;
   4. (4) New surveys;
   5. (5) Tax map changes;
   6. (6) Zoning changes;
   7. (7) Approvals;
   8. (8) Development; or
   9. (9) Betterments;

3. (c) Current use administration such as:

   1. (1) New or existing current use application review to ensure:

      1. a. Compliance with applicable laws and rules;
      2. b. Proper identification of land not in current use; and
      3. c. Proper identification of current use land categories;
   2. (2) Assessment of current use land and not in current use land; and
   3. (3) Application of the equalization ratio to current use land; and

4. (d) Abatement review, such as:

   1. (1) Review of abatement requests on behalf of the municipal assessing officials for:

      1. a. Appeals to the municipal assessing officials pursuant to RSA 76:16; or
      2. b. Appeals to the BTLA or superior court pursuant to RSA 76:16-a or RSA 76:17;
   2. (2) Making an assessment recommendation to municipal assessing officials; or
   3. (3) Making changes to an assessment as requested by the municipal assessing officials or as ordered by the BTLA or superior court.

Source. (See Revision Note #1 at chapter heading for Rev 600) #10581, eff 5-1-14; ss by #13916, eff 3-28-24 (see Revision Note #2 at chapter heading for Rev 600)