RSA 21-J Department of Revenue Administration
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Change 1
21-J:15 Municipal and Property Division.
There is established within the department a municipal and property division, under the supervision of an unclassified director of the municipal and property division, who shall be responsible for the following functions: I. Providing technical assistance to the political subdivisions of the state. II. Ensuring the performance of general municipal and county audits. III. Assisting the commissioner in setting municipal tax rates. IV. Establishing a standard technical assistance manual for municipalities and political subdivisions on finance and budget matters. This manual shall be available for purchase from the division. The manual shall cover statutory requirements, administrative rules adopted by the commissioner, and advice and information for the use of municipalities and political subdivisions. The manual shall distinguish between those provisions which municipalities and political subdivisions must comply with and those elements which are advisory in nature. V. Assisting and supervising municipalities and appraisers in appraisals and valuations as provided in RSA 21-J:10 and RSA 21-J:11. VI. Appraising state-owned forest and recreation land under RSA 227-H and RSA 216-A. VII. Annually determining the total equalized valuation of properties in the cities and towns and unincorporated places according to the requirements of RSA 21-J:9-a. VIII. Preparing a standard appraisal manual which may be used by assessing officials, and holding meetings throughout the state with such officials to instruct them in appraising property. Source. 1985, 204:1. 1987, 285:5. 1995, 87:1, eff. July 1, 1995. 2013, 247:2, eff. Mar. 24, 2014. 2022, 127:1, eff. May 27, 2022.
21-J:15 Municipal and Property Division.
There is established within the department a municipal and property division, under the supervision of an unclassified director of the municipal and property division, who shall be responsible for the following functions: I. Providing technical assistance to the political subdivisions of the state. II. Ensuring the performance of general municipal and county audits. III. Assisting the commissioner in setting municipal tax rates. IV. Establishing a standard technical assistance manual for municipalities and political subdivisions on finance and budget matters. This manual shall be available for purchase from the division. The manual shall cover statutory requirements, administrative rules adopted by the commissioner, and advice and information for the use of municipalities and political subdivisions. The manual shall distinguish between those provisions which municipalities and political subdivisions must comply with and those elements which are advisory in nature. V. Assisting and supervising municipalities and appraisers in appraisals and valuations as provided in RSA 21-J:10 and RSA 21-J:11. VI. Appraising state-owned forest and recreation land under RSA 227-H and RSA 216-A. VII. Annually determining the total equalized valuation of properties in the cities and towns and unincorporated places according to the requirements of RSA 21-J:9-a. VIII. Preparing a standard appraisal manual which may be used by assessing officials, and holding meetings throughout the state with such officials to instruct them in appraising property. Source. 1985, 204:1. 1987, 285:5. 1995, 87:1, eff. July 1, 1995. 2013, 247:2, eff. Mar. 24, 2014. 2022, 127:1, eff. May 27, 2022.
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