New Hampshire RSA — Title V (Taxation)
RSA 75:8
Revised Inventory. –
I. Annually, and in accordance with state assessing guidelines, the assessors and selectmen shall adjust assessments to reflect changes and to correct any errors in existing appraisals so that all assessments are reasonably proportional within that municipality. All adjusted assessments shall be included in the inventory of that municipality and shall be sworn to in accordance with RSA 75:7.
II. Assessors and selectmen shall consider adjusting assessments for any properties that:
# (a)
They know or believe have had a material physical change;
# (b)
Changed in ownership;
# (c)
Have undergone zoning changes;
# (d)
Have undergone changes to exemptions, credits or abatements;
# (e)
Have undergone subdivision, boundary line adjustments, or mergers; or
# (f)
Have undergone other changes affecting value.
Source: view the official text
In this chapter (24 sections)
- 75:1 · How Appraised. –
- 75:1-a · Residential Property Subject to Housing Covenant Under the…
- 75:2 · Distinct Interests. –
- 75:3 · Land and Buildings. –
- 75:4 · Inventories. –
- 75:5 · Buildings. –
- 75:6 · Deductions in Case of Insane Persons. –
- 75:7 · Oath. –
- 75:8 · Revised Inventory. –
- 75:8-a · Five-Year Valuation. –
- 75:8-b · Annual Appraisal; Municipalities Over 10,000. –
- 75:8-b · Annual Appraisal; Municipalities Over 10,000. –
- 75:8-c · Five Year Valuation Notice. –
- 75:9 · Separate Tracts. –
- 75:10 · Definitions. –
- 75:11 · Appraisal of Residences. –
- 75:12 · Valuation for Bonding Limit Purposes. –
- 75:13 · Valuation for Computing Equalized Value. –
- 75:14 · Appeal to Board of Tax and Land Appeals. –
- 75:15 · Appeal to Superior Court. –
- 75:16 · Reclassification by Board of Tax and Land Appeals. –
- 75:17 · Procedure for Complying With Orders of Board of Tax and Land…
- 75:18 · Neglect of Duty. –
- 75:19 · False Statement. –