New Hampshire Code of Administrative Rules
Asb - Assessing Standards Board
Chapter Asb 300 - CERTIFICATION OF ASSESSORS
Part Asb 301 - DEFINITIONS
Section Asb 301.26 - Final field review
Universal Citation: NH Admin Rules Asb 301.26
Current through Register No. 12, March 21, 2024
"Final field review" means the final comprehensive review of newly established values utilizing a parcel by parcel field review for the entire municipality, the affected property, or the classes of property to:
(a) Ensure that the properties are valued at their highest and best use, and, as applicable, appraised pursuant to RSA 75:1;
(b) Ensure that the appraised values are proportionate and equitable; and
(c) Identify and correct any mechanical errors, inconsistencies, unusual features, or value influencing factors.
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