New Hampshire Statutes
§ 21-J:14-e — Auditing Authority
New Hampshire·Title I THE STATE AND ITS GOVERNMENT·Ch. 21-J DEPARTMENT OF REVENUE ADMINISTRATION·Subdivision Certification of Assessors and Auditing Authority
Every person, firm, or corporation making appraisals on behalf of a municipality for tax assessment purposes shall maintain records of its appraisal activities and shall make all such records available for inspection by the commissioner or authorized agents, upon request, at reasonable times during regular business hours. Any willful violation of the provisions of this section shall be subject to the penalties included in RSA 21-J:39.
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Legislative History
2001, 297:2, eff. Sept. 15, 2001.
Nearby Sections
15
§ 21-J:1
Establishment; General Functions§ 21-J:1-a
Boards Administratively Attached§ 21-J:10
Assistance to Municipalities§ 21-J:10-a
Repealed by 2005, 218:6, eff. Sept. 3, 2005§ 21-J:11-a
Assessment Report§ 21-J:11-b
Implementation of Assessment Review§ 21-J:12
Taxpayer Services Division§ 21-J:13
Rulemaking Authority§ 21-J:13-a
Exemption From Rulemaking Requirement§ 21-J:14-b
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