New Hampshire Code of Administrative Rules
Esb - Equalization Standards Board
Chapter Esb 100 - ORGANIZATION
Part Esb 102 - EQUALIZATION STANDARDS BOARD
Section Esb 102.02 - Powers and Duties of the Board
Current through Register No. 40, October 3, 2024
The powers and duties of the equalization standards board, pursuant to RSA 21-J:14-d, shall be to:
(a) Annually review and update the department's equalization standards manual;
(b) Annually review the department's procedures of the prior year's ratio study;
(c) Establish standards for equalization;
(d) Establish forms and procedures necessary to fulfill the duties of the board consistent with board recommendations and a fair opportunity for public comment;
(e) Annually determine, vote upon and recommend to the chairperson of the board the ratio study procedures for use in the forthcoming tax year;
(f) Annually hold a minimum of 3 public forums, beginning in 2002, throughout the state to receive verbal and written comment from the public on ratio study procedures and consider such comments in recommending changes to ratio study procedures;
(g) Annually elect a chairperson of the board;
(h) Adopt rules pursuant to RSA 541-A; and
(i) File a report of findings and recommendations for legislation by December 1 of each year with the:
#7611, INTERIM, eff 12-18-01, EXPIRED: 6-16-02
New. #7952, eff 9-13-03