New Hampshire Code of Administrative Rules
Asb - Assessing Standards Board
Chapter Asb 300 - CERTIFICATION OF ASSESSORS
Part Asb 301 - DEFINITIONS
Section Asb 301.47 - Revaluation
Universal Citation: NH Admin Rules Asb 301.47
Current through Register No. 12, March 21, 2024
"Revaluation" means the act of re-estimating the worth of real estate of the entire municipality using standard appraisal methods, calibration of the computer assisted mass appraisal (CAMA) tables and models, establishment of a new base year with a USPAP-compliant report, and providing for statistical testing whether by either:
(a) A full revaluation; or
(b) A full statistical revaluation. The term includes "reappraisal," "reassessment," and "value anew."
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