New Hampshire Revised Statutes 75:8-a – Five-Year Valuation
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The assessors and/or selectmen shall reappraise all real estate within the municipality so that the assessments are at full and true value at least as often as every fifth year, beginning with the later of either of the following:
I. The first year a municipality’s assessments were reviewed by the commissioner of the department of revenue administration pursuant to N.H. Rev. Stat. § 21-J:3, XXVI and the municipality’s assessments were determined to be in accordance with N.H. Rev. Stat. § 75:1; or
II. The municipality conducted a full revaluation monitored by the department of revenue administration pursuant to N.H. Rev. Stat. § 21-J:11, II, provided that the full revaluation was effective on or after April 1, 1999.
I. The first year a municipality’s assessments were reviewed by the commissioner of the department of revenue administration pursuant to N.H. Rev. Stat. § 21-J:3, XXVI and the municipality’s assessments were determined to be in accordance with N.H. Rev. Stat. § 75:1; or
Terms Used In New Hampshire Revised Statutes 75:8-a
- following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
- real estate: shall include lands, tenements, and hereditaments, and all rights thereto and interests therein. See New Hampshire Revised Statutes 21:21
II. The municipality conducted a full revaluation monitored by the department of revenue administration pursuant to N.H. Rev. Stat. § 21-J:11, II, provided that the full revaluation was effective on or after April 1, 1999.